2011 Oklahoma Income Tax Forms for Nonresidents and Part-Year Residents

• Includes Form 511NR
(Nonresident and Part-Year
Resident Return)
This packet contains:
• Instructions for completing
the 511NR income tax form
• 511NR income tax form
• 2011 income tax table
Filing date:
• Generally, your return must be
postmarked by April 15, 2012.
For additional information, see the
Due Date section in this packet.
• This form is also used to file an
amended return. See page 6.
New Convenient Debit Card:
• See page 24 for details.
2011 Oklahoma
Individual Income
Tax Forms and
Instructions for
Nonresidents and
Part-Year Residents
• The Oklahoma taxable income of a part-year
individual or nonresident individual shall be
calculated as if all income were earned in
Oklahoma, using Form 511NR. The Federal
adjusted gross income (AGI) will be adjusted using
the Oklahoma adjustments allowed in 68 Oklahoma
Statutes (OS) Section 2358, to arrive at AGI from
all sources. The AGI from all sources is used to
determine the taxable income. The tax is then
calculated. At this point, the tax is prorated using
a percentage of the AGI from Oklahoma sources
divided by the AGI from all sources. This prorated
tax is the Oklahoma tax.
How nonresidents and part-year
residents are taxed:
What’s New in the 2011 Oklahoma Tax Booklet?
2
Residence Defined.................................................... 2-3
Who Must File?.......................................................... 3
Nonresident Spouse of
United States Military Member............................... 3
Estimated Income Tax............................................... 4
What is Oklahoma Source Income?........................ 4
Due Date..................................................................... 5
Not Required to File ................................................. 5
What is an Extension?.............................................. 5
Net Operating Loss .................................................. 5-6
When to File an Amended Return ........................... 6
All About Refunds .................................................... 6
Top of Form Instructions.......................................... 7-8
Form 511NR: Select Line Instructions .................... 9-15
When You Are Finished ............................................ 15
Schedule 511NR-A Instructions............................... 16-17
Schedule 511NR-B Instructions............................... 18-21
Schedule 511NR-C Instructions............................... 21-24
Schedule 511NR-D Instructions............................... 24
Schedule 511NR-E Instructions .............................. 24
Schedule 511NR-F Instructions .............................. 24
2-D Barcode Information .......................................... 24
Tax Table ................................................................... 25-35
Direct Deposit Information....................................... 36
Assistance Information............................................. 36
Table of Contents
• Individual refunds will be either directly deposited into
a bank account or issued on a debit card. See page 6
“All About Refunds”.
• The percentage for Federal Civil Service Retirement
in Lieu of Social Security exclusion has increased. See
Schedule 511NR-B, line B3 instructions on page 18.
• The instructions for the Indian Employment Exclusion
are included in the packet for 2011. See page 24 for
further information.
• When computing Oklahoma depletion, the 50% net
income limit applies to any taxpayer whose fiscal year
ends in 2012. See page 19.
• Form 511CR - Credits have been added or amended.
• The credit moratorium period has been reduced
for the Credit for Employees in the Aerospace Sec-tor.
See Form 511CR, line 39.
• A Credit for Cancer Research Contributions has
been added. See Form 511CR, line 44.
• The Oklahoma Capital Investment Board Tax
Credit has been added. This is not a new credit.
See Form 511CR, line 45.
See page 12 for information on how to obtain the Form
511CR.
• Effective July 1, 2011 - Any credit claimed on Form
511CR which was received as a result of a transfer or
allocation will be disallowed if Form 569 was not filed to
report the transfer or allocation. For more information,
see page 12 or Form 569 on our website at www.tax.
ok.gov.
• A donation from your refund may be made to Support
Oklahoma Honor Flights or to the Eastern Red Cedar Re-volving
Fund. For further information, see the instructions
on Form 511NR, Schedule 511NR-F. A donation to the
Eastern Red Cedar Revolving Fund may also be made if
you have a balance due. See Form 511NR, line 54.
Residence Defined
Resident...
An Oklahoma resident is a person domiciled in this state
for the entire tax year. “Domicile” is the place established
as a person’s true, fixed, and permanent home. It is the
place you intend to return whenever you are away (as
on vacation abroad, business assignment, educational
leave or military assignment). A domicile, once estab-lished,
remains until a new one is adopted.
Part-Year Resident...
A part-year resident is an individual whose domicile was
in Oklahoma for a period of less than 12 months during
the tax year.
Nonresident...
A nonresident is an individual whose domicile was not in
Oklahoma for any portion of the tax year.
Members of the Armed Forces...
Residency is established according to military domicile as
established by the Soldiers’ and Sailors’ Civil Relief Act.
When the spouse of a military member is a civilian, most
states, Oklahoma included, allow the spouse to retain
the same legal residency as the military member. They
file a joint resident tax return in the military members’
State of Legal Residency (if required) and are taxed
jointly under nonresident rules as they move from state
to state. If the non-military spouse does not wish to
retain the allowed residency of the military member, then
the same residency rules apply as would apply to any
other civilian. The spouse would then comply with all
residency rules where living. (continued on page 3)
Common Abbreviations
Found in this Packet
OTC - Oklahoma Tax Commission
OS - Oklahoma Statutes
Sec. - Section(s)
IRC - Internal Revenue Code
Who Must File?
• Resident...
Every Oklahoma resident who has sufficient gross in-come
to require the filing of a Federal income tax return
is required to file an Oklahoma return, regardless of the
source of income.
• Part-Year Resident...
Every part-year resident, during the period of residency,
has the same filing requirements as a resident. During
the period of nonresidency, an Oklahoma return is also
required if the Oklahoma part-year resident has gross
income from Oklahoma sources of $1,000 or more.
• Nonresident...
Every nonresident with Oklahoma source gross in-come
of $1,000 or more is required to file an Oklahoma
income tax return.
Note: If you do not have an Oklahoma filing require-ment
but had Oklahoma tax withheld or made estimated
tax payments, see the section “Not Required to File” on
page 5 for further instructions.
If you do have an Oklahoma filing requirement, but do
not have a Federal filing requirement because your Fed-eral
gross income was not sufficient to meet the Federal
filing requirement, complete line 19. Enter the amount of
your gross income subject to the Federal filing require-ment;
in most cases this will be the same as your Fed-eral
Adjusted Gross Income. Write “not required to file”
in the Federal amount column. In the Oklahoma amount
column enter your income from Oklahoma sources. Then
complete lines 40 through 57 that are applicable to you.
Leave lines 25 through 39 blank. If you filed a Federal
income tax return, please enclose a copy.
3
Nonresident Spouse of United
States Military Servicemember
On November 11, 2009, the President signed into law
the Military Spouses Residency Relief Act (hereinafter,
the “Act”) (S.475). The Act amends the Servicemember
Civil Relief Act to provide protection for a servicemem-ber’s
spouse. The Act is effective for taxable year 2009
and thereafter. It does not affect taxes imposed or paid
for 2008 and earlier.
Under the Act, a nonresident spouse of a nonresident
servicemember may be exempt from Oklahoma income
tax on income from services performed in Oklahoma if
all of the following facts are true:
• the servicemember is present in Oklahoma in
compliance with military orders;
• the spouse is in Oklahoma to be with the service-member;
and
• the spouse maintains the same domicile as the
servicemember.
The “What is Oklahoma Source Income?” section on
page 4 shows examples of the types of income which
may be considered from Oklahoma sources, therefore
subject to tax by Oklahoma, and types of income which
are protected under the Act and therefore not subject to
tax by Oklahoma.
If there is at least $1,000 of gross income from Oklaho-ma
sources, such as Oklahoma rental or royalty income,
complete the Oklahoma Form 511NR according to the
“Select Line Instructions”.
If all of the income earned in Oklahoma is protected
under the Act, and Oklahoma taxes were withheld, com-plete
the Oklahoma Form 511NR according to the “Not
Required to File” instructions found on page 5.
If the nonresident spouse of a United States Military
Servicemember is claiming the exemption provided for
under the Act, they must furnish copies of the service-member’s
military W-2, the spouse’s W-2, the Leave and
Earnings Statement (LES), and copies of their Federal
income tax return and the resident state’s return to avoid
delays in the processing of their Oklahoma income tax
return.
Frequently Ask Questions (FAQs) relating to Individual
Income Tax Issues for Military can be found on our web-site
at: www.tax.ok.gov.
Members of the Armed Forces (continued)...
A nonresident who is stationed in Oklahoma on active
duty is exempt from Oklahoma Income Tax unless and
until the military member chooses to establish a perma-nent
residence in Oklahoma. This exemption applies
only to military pay earned in Oklahoma by the service-member;
it does not include income earned by per-forming
other services in the state. The earnings of the
spouse of the servicemember may be exempt; see the
“Nonresident Spouse of United States Military Service-member”
section.
Resident/Nonresident...
A nonresident filing a joint Federal return with an Okla-homa
resident spouse may have options for filing the
Oklahoma return(s). See “Filing Status” in the “Top of
Form Instructions” on pages 7 and 8 for further informa-tion.
Residence Defined (continued)
now available for nonresident and
part-year resident filers!
Check it out at
www.tax.ok.gov
E-file!
4
Estimated Income Tax
You must make equal* quarterly estimated tax payments
if you can reasonably expect your tax liability to exceed
your withholding by $500 or more and expect your with-holding
to be less than the smaller of:
1. 70% of your current year’s tax liability, or
2. The tax liability shown on your return for the
preceding taxable year of 12 months.
Taxpayers who fail to make timely estimated tax pay-ments
may be subject to interest on underpayment. If
at least 66-2/3% of your gross income for this year or
last year is from farming, estimated payments are not
required. If claiming this exception, please see line 44.
Form OW-8-ES, for filing estimated tax payments, will be
supplied on request.
Estimated payments can be made through the Oklaho-ma
Tax Commission (OTC) website by e-check or credit
card. Visit the “Payment Options” section at www.tax.
ok.gov.
*For purposes of determining the amount of tax due on
any of the respective dates, taxpayers may compute the
tax by placing taxable income on an annualized basis.
See Form OW-8-ES-SUP on our website at www.tax.
ok.gov.
What Is Oklahoma Source Income?
The sources of income taxable to a nonresident are:
(1) Salaries, wages and commissions for work per-formed
in Oklahoma.
(2) Income from an unincorporated business, pro-fession,
enterprise or other activity as the result
of work done, services rendered, or other busi-ness
activities conducted in Oklahoma.*
(3) Distributive share of the Oklahoma part of part-nership
income, gains, losses or deductions.*
(4) Distributive share from Sub-chapter S Corpora-tions
doing business in Oklahoma.*
(5) Net rents and royalties from real and tangible
personal property located in Oklahoma.
(6) Gains from the sales or exchanges of real and
tangible personal property located in Oklahoma.
(7) Income received from all sources of wagering,
games of chance or any other winnings from
sources within this state. Proceeds which are not
money shall be taken into account at fair market
value.
* This includes Limited Liability Companies (LLCs).
Note: Salaries, wages and commissions for work per-formed
in Oklahoma by a qualifying nonresident spouse
of a military servicemember may not be subject to tax in
Oklahoma and be protected under the Military Spouses
Resident Act. (Civilian income earned in Oklahoma by
the servicemember is not protected and is subject to
Oklahoma tax.) Other examples of potentially protected
income are:
• Personal service business income earned by
the qualifying nonresident spouse. Examples of
personal service business income include the
business of a doctor, lawyer, accountant, car-penter
or painter (these are examples only, and
are not intended to be exclusive or exhaustive).
A personal service business generally does not
include any business that makes, buys, or sells
goods to produce income.
• Income received from all sources of wagering,
games of chance or any other winnings from
sources within Oklahoma by the qualifying non-resident
spouse. (Such income received by the
servicemember is not protected and is subject to
Oklahoma tax.)
The Oklahoma source income of a part-year resident is
the sum of the following:
(1) All income reported on your Federal return for
the period you are a resident of Oklahoma,
except income from real and tangible personal
property located in another state, income from
business activities in another state, or the
gains/losses from the sales or exchange of real
property in another state; and
(2) the Oklahoma source income for the period you
were a nonresident of Oklahoma.
The Oklahoma source income of a resident filing with a
part-year resident or nonresident spouse will include all
income reported on your Federal return except income
from real or tangible personal property located in another
state, income from business activities in another state,
or the gains/losses from the sales or exchange of real
property in another state.
What Is Oklahoma Source Income?
(continued)
While living in Oklahoma, if you purchased
items for use in Oklahoma from retailers
who do not collect Oklahoma sales tax,
you owe Oklahoma Use Tax on those
items. Individuals in Oklahoma are
responsible for paying use tax on their
out-of-state purchases.
USE TAXEasy
File and Pay Today!
www.tax.ok.gov
For more information visit
Due Date
Generally, your Oklahoma income tax return is due April
15th. However:
• If you file electronically (through a preparer or
the internet), your due date is extended to April 20th.
Any payment of taxes due on April 20th must be remitted
electronically in order to be considered timely paid. If the
balance due on an electronically filed return is not remit-ted
electronically, penalty and interest will accrue from
the original due date.
• If the Internal Revenue Code of the IRS provides
for a later due date, your return may be filed by the later
due date and will be considered timely filed. You should
write the appropriate “disaster designation” as deter-mined
by the IRS at the top of the return, if applicable. If
a bill is received for delinquent penalty and interest, you
should contact the OTC at the number on the bill.
• If the due date falls on a weekend or legal holi-day
when the OTC offices are closed, your return is due
the next business day. Your return must be postmarked
by the due date to be considered timely filed.
5
Not Required to File (continued)
No Oklahoma Filing Requirement...
Nonresident and part-year residents who do not have
an Oklahoma filing requirement, as shown in the sec-tion
“Who Must File?”, but had Oklahoma tax withheld or
made estimated tax payments should complete the Form
511NR.
Complete the Form 511NR as follows:
1. Fill out the top portion of the Form 511NR according
to the “Top of Form Instructions” on pages 7 and 8. Be
sure and check the box “Not Required to File”.
2. If you are a nonresident or part-year resident who is
not required to file because your gross Oklahoma source
income is less than $1,000, then complete lines 1-19 of
the Federal amount column as per your Federal income
tax return. However, in the Oklahoma amount column,
enter your gross income from Oklahoma sources and
not the net income as would be reflected in your Federal
adjusted gross income.
OR
If you are a part-year resident who is not required to file
because your Federal gross income was not sufficient
to meet the Federal filing requirement, complete line 19.
Enter the amount of your gross income subject to the
Federal filing requirement; in most cases this will be the
same as your Federal Adjusted Gross Income. Write
“not required to file” in the Federal amount column. In
the Oklahoma amount column enter your income from
Oklahoma sources.
What Is an Extension?
A valid extension of time in which to file your Federal re-turn
automatically extends the due date of your Oklaho-ma
return if no Oklahoma liability is owed. A copy of the
Federal extension must be enclosed with your Oklahoma
return. If your Federal return is not extended or an Okla-homa
liability is owed, an extension of time to file your
Oklahoma return can be granted on Form 504.
90% of the tax liability must be paid by the original
due date of the return to avoid penalty charges for
late payment. Interest will be charged from the origi-nal
due date of the return.
Not Required to File
3. Complete lines 40 through 57 that are applicable to
you. Sign and mail in Form 511NR, pages 1 and 2 only.
Do not mail in pages 3 and 4. Include page 5 only if you
have an entry on line 50 “Donations from your refund”.
Be sure to include your W-2s, 1099s or other withholding
statements to substantiate any Oklahoma withholding.
If you filed a Federal income tax return, please enclose
a copy.
Net Operating Loss
The loss year return must be filed to establish the
Oklahoma Net Operating Loss.
Please use the 511NR-NOL schedules.
When there is a Federal net operating loss (NOL), an
Oklahoma NOL must be computed as if all the income
were earned in Oklahoma. The figures from the “Federal
Amount Column” are used for this computation. The loss
is carried as an Oklahoma NOL and deductible in the
“Federal Amount Column”.
The true Oklahoma NOL is computed using the figures
from the “Oklahoma Amount Column” and shall be al-lowed
without regard to the existence of a Federal NOL.
The loss is carried as an Oklahoma NOL and deductible
in the “Oklahoma Amount Column”.
For tax years 2001 – 2007 and tax years 2009 and
subsequent, the years to which an NOL may be carried
shall be determined solely by reference to Section 172
of the Internal Revenue Code (IRC.) For tax year 2008,
the years to which an NOL may be carried back shall be
limited to two years.
An NOL resulting from a farming loss may be carried
back in accordance with and to the extent of IRC Section
172(b)(G). However, the amount of the NOL carryback
shall not exceed the lesser of: $60,000, or the loss prop-erly
shown on the Federal Schedule F reduced by half
of the income from all other sources other than reflected
on Schedule F. You can choose to treat the NOL as if
it were not a farming loss. If you make this choice, the
carryback period will be determined by reference to IRC
Section 172 and the amount of the NOL carryback will
not be limited.
(continued on page 6)
6
When to File an Amended Return
If your net income for any year is changed by the IRS,
an amended return shall be filed within one year. Part-year
residents and nonresidents shall use Form 511NR.
Place an “X” in the box at the top of the Form 511NR in-dicating
the return to be an amended return and enclose
a copy of Federal Form 1040X, Form 1045, RAR,
or other IRS notice, correspondence, and/or other
documentation.
Important: Enclose a copy of IRS refund check or
statement of adjustment.
When amending Form 511NR, you must adjust line 43
(Oklahoma Income Tax Withheld) by subtracting previ-ous
overpayments or adding taxes previously paid. See
the worksheet on page 5 of the Form 511NR.
If you discover you have made an error on your Oklaho-ma
return, we may be able to help you correct the return.
For additional information, contact our Taxpayer Assis-tance
Division at one of the numbers shown on page 36.
You can check your refund status by telephone. Simply
call us at (405) 521-3160 or in-state toll free at (800) 522-
8165, and select the option to “Check the Status of an
Income Tax Refund”. By providing your SSN and amount
of your refund, the system will provide you with the status
of your refund. Please wait six weeks before calling.
Should you have questions during your call, you will have
the option to speak with an OTC representative.
If you do not choose to have your refund deposited di-rectly
into your bank account, you will receive an Okla-homa
debit card. Taxpayers filing a joint return will each
receive a card in their name. Each card will have access
to the full amount of the refund. See page 36 for more
information on Direct Deposit.
A debit card or direct deposit are not your only options
to receive your refund. If timely filing you may have
any amount of overpayment applied to your next year’s
estimated tax. Refunds applied to the following year’s
Oklahoma estimated income tax (at the taxpayer’s re-quest)
may not be adjusted after the original due date of
the return.
Before You Begin
You must complete your Federal income tax return
before beginning your Oklahoma income tax return. You
will use the information entered on your Federal return to
complete your Oklahoma return.
Remember, when completing your Oklahoma return,
round all amounts to the nearest dollar.
Example:
$2.01 to $2.49 - round down to $2.00
$2.50 to $2.99 - round up to $3.00
All About Refunds
An election may be made to forego the carryback period.
A written statement of the election must be part of the
original timely filed Oklahoma loss year return. However,
if you filed your return on time without making the elec-tion,
you may still make the election on an amended re-turn
filed within six months of the due date of the original
return (excluding extensions). Attach the election to the
amended return. Once made, the election is irrevocable.
The Federal NOL allowed in the current tax year re-ported
on Form 511NR, line 15 (other income), shall be
added on Schedule 511NR-A, line 3 (Oklahoma addi-tions)
in the appropriate column. Enter as a positive
number. The Oklahoma NOL(s) shall be subtracted on
Schedule 511NR-B, line 9 (Oklahoma subtractions) in
the appropriate column.
Net Operating Loss (continued)
Helpful Hints
• File your return by April 17, 2012, the same date as
your Federal income tax return. If you need to file for
an extension, use Form 504 and then later, file Form
511NR. For more information regarding due dates,
please see page 5.
• After filing, if you have questions regarding the status
of your refund, please call (405) 521-3160. The in-state
toll-free number is (800) 522-8165.
• If you fill out any portion of Schedules 511NR-A
through 511NR-F, you are required to enclose those
pages with your return. Failure to include the pages will
result in a delay of your refund.
• Do not enclose any correspondence other than those
documents and schedules required for your return.
Credit Card Payments Accepted
You can pay the balance due on any income tax return
by credit card. Payments can be made for the current tax
year and all years prior. Estimated income tax payments may
also be made by credit card.
A convenience fee will be added to credit and debit card
transactions. For more information regarding this service,
visit our website at www.tax.ok.gov or call our Taxpayer
Assistance Office at (405) 521-3160.
s r r TM
Log on to our website at www.tax.ok.gov. Click on
the “Payment Options” link and pay your balance
due online.
Check box if
this is an
amended
511NR:
Wages, salaries, tips, etc..............................................................
Taxable interest income................................................................
Dividend income...........................................................................
Taxable refunds (state income tax)...............................................
Alimony received ..........................................................................
Business income or (loss) (Federal Schedule C) .........................
Capital gains or losses (Federal Schedule D) ..............................
Other gains or losses (Federal Form 4797)..................................
Taxable IRA distribution................................................................
Taxable pensions and annuities ...................................................
Rental real estate, royalties, partnerships, etc .............................
Farm income or (loss)...................................................................
Unemployment compensation......................................................
Taxable Social Security benefits (also enter on line 2 of Sch. 511NR-B) .......
Other income (identify: ________________________________)
Add lines 1 through 15..................................................................
Total Federal adjustments to income (identify: ______________)
Oklahoma source income (line 16 minus line 17)......................
Federal adjusted gross income (line 16 minus line 17) ............
Oklahoma additions: Schedule 511NR-A, line 8..........................
Add lines (Federal 19 and 20) and then (Oklahoma 18 and 20) ..
Oklahoma subtractions: Schedule 511NR-B, line 15....................
Adjusted gross income: Okla. Source (line 21 minus line 22).........
Adjusted gross income: All Sources (line 21 minus line 22) Also enter on line 25
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See the instructions to figure the amounts to report in the Oklahoma column.
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Form 511NR - 2011
Your Social Security Number
Spouse’s Social Security Number
(joint return only)
􀁃􄌀􀁖􅘀􀁢􆈀􀁚􅨀􀀕􁔀􀁖􅘀􀁣􆌀􀁙􅤀􀀕􁔀􀀶􃘀􀁙􅤀􀁙􅤀􀁧􆜀􀁚􅨀􀁨􆠀􀁨􆠀
􀁅􄔀􀁡􆄀􀁚􅨀􀁖􅘀􀁨􆠀􀁚􅨀􀀕􁔀􀁅􄔀􀁧􆜀􀁞􅸀􀁣􆌀􀁩􆤀􀀕􁔀􀁤􆐀􀁧􆜀􀀕􁔀􀁉􄤀􀁮􆸀􀁥􆔀􀁚􅩍
Mailing address (number and street, including apartment number, rural route or PO Box)
City, State and Zip
AMENDED
RETURN!
􀀻􃬀􀁞􅸀􀁡􆄀􀁞􅸀􀁣􆌀􀁜􅰀􀀕􁔀􀁈􄠀􀁩􆤀􀁖􅘀􀁩􆤀􀁪􆨀􀁨􆠠
1 S i n g l e
2 Married filing joint return (even if only one had income)
3 Married filing separate
• If spouse is also filing,
list SSN and name in box:
4 Head of household with qualifying person
5 Qualifying widow(er) with dependent child
• Please list the year spouse died in box at right:
Nonresident(s) State of Residence: ________________
Part-Year Resident(s) From ___________ to _________
Resident/Part-Year Resident/Nonresident
State of Residence: Husband _________ Wife _______
􀁇􄜀􀁚􅨀􀁨􆠀􀁞􅸀􀁙􅤀􀁚􅨀􀁣􆌀􀁘􅠀􀁮􆸀􀀕􁔀
􀁈􄠀􀁩􆤀􀁖􅘀􀁩􆤀􀁪􆨀􀁨􆠀
􀁃􄌀􀁤􆐀􀁩􆤀􀀕􁔀􀁇􄜀􀁚􅨀􀁦􆘀􀁪􆨀􀁞􅸀􀁧􆜀􀁚􅨀􀁙􅤀􀀕􁔀􀁩􆤀􀁤􆐀􀀕􁔀􀀻􃬀􀁞􅸀􀁡􆄀􀁚􅩃
Check this box if you do not have an Oklahoma filing requirement and
are filing for refund of State withholding. (see instructions)
􀀕􁔀􀀕􁔀􀁇􄜀􀁚􅨀􀁜􅰀􀁪􆨀􀁡􆄀􀁖􅘀􀁧􆜀􀀕􁔀
􀁎􄸀􀁤􆐀􀁪􆨀􀁧􆜀􀁨􆠀􀁚􅨀􀁡􆄀􀁛􅬀
􀁈􄠀􀁥􆔀􀁤􆐀􀁪􆨀􀁨􆠀􀁚􅨀
􀁃􄌀􀁪􆨀􀁢􆈀􀁗􅜀􀁚􅨀􀁧􆜀􀀕􁔀􀁤􆐀􀁛􅬀􀀕􁔀􀁙􅤀􀁚􅨀􀁥􆔀􀁚􅨀􀁣􆌀􀁙􅤀􀁚􅨀􀁣􆌀􀁩􆤀􀀕􁔀􀁘􅠀􀁝􅴀􀁞􅸀􀁡􆄀􀁙􅤀􀁧􆜀􀁚􅨀􀁣􆌀
􀁃􄌀􀁪􆨀􀁢􆈀􀁗􅜀􀁚􅨀􀁧􆜀􀀕􁔀􀁤􆐀􀁛􅬀􀀕􁔀􀁤􆐀􀁩􆤀􀁝􅴀􀁚􅨀􀁧􆜀􀀕􁔀􀁙􅤀􀁚􅨀􀁥􆔀􀁚􅨀􀁣􆌀􀁙􅤀􀁚􅨀􀁣􆌀􀁩􆤀􀁨􆠀
􀀶􃘀􀁙􅤀􀁙􅤀􀀕􁔀􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀁉􄤀􀁤􆐀􀁩􆤀􀁖􅘀􀁡􆄀􀁨􆠀􀀕􁔀􀁛􅬀􀁧􆜀􀁤􆐀􀁢􆈀􀀕􁔀
􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀀩􂤀􀀕􁔀􀁗􅜀􀁤􆐀􀁭􆴀􀁚􅨀􀁨􆠀􀀣􂌀
􀁌􄰀􀁧􆜀􀁞􅸀􀁩􆤀􀁚􅨀􀀕􁔀􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀁉􄤀􀁤􆐀􀁩􆤀􀁖􅘀􀁡􆄀􀀕􁔀
􀁞􅸀􀁣􆌀􀀕􁔀􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀁗􅜀􀁤􆐀􀁭􆴀􀀕􁔀􀁗􅜀􀁚􅨀􀁡􆄀􀁤􆐀􀁬􆰀􀀣􂍎
Note: If you may
be claimed as a
dependent on another
return, enter “0”
for your regular
exemption.
􀀕􁔀􀀕􁔀􀁉􄤀􀁤􆐀􀁩􆤀􀁖􅘀􀁡􆄀
􀀷􃜀􀁡􆄀􀁞􅸀􀁣􆌀􀁙􅤀
􀀺􃨀􀁭􆴀􀁚􅨀􀁢􆈀􀁥􆔀􀁩􆤀􀁞􅸀􀁤􆐀􀁣􆌀􀁨􆠽
=
􀀻􃬀􀁚􅨀􀁙􅤀􀁚􅨀􀁧􆜀􀁖􅘀􀁡􆄀􀀕􁔀􀀶􃘀􀁢􆈀􀁤􆐀􀁪􆨀􀁣􆌀􀁩􆤀 􀁄􄐀􀁠􆀀􀁡􆄀􀁖􅘀􀁝􅴀􀁤􆐀􀁢􆈀􀁖􅘀􀀕􁔀􀀶􃘀􀁢􆈀􀁤􆐀􀁪􆨀􀁣􆌀􀁩􆤀
􀀶􃘀􀁜􅰀􀁚􅨀􀀕􁔀􀀫􂬀􀀪􂨀􀀕􁔀􀁤􆐀􀁧􆜀􀀕􁔀􀁄􄐀􀁫􆬀􀁚􅨀􀁧􆜀􀀴􃐨 (Please see instructions) Yourself Spouse
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Your first name, middle initial and last name
If a joint return, spouse’s first name, middle initial and last name
#1695#
* NOTE: If claiming Special Exemption, see instructions on page 8 of 511NR Packet.
If filing an Amended Return,
enclose a copy of your
Federal Amended Return
and IRS acceptance.
* 􀁈􄠀􀁥􆔀􀁚􅨀􀁘􅠀􀁞􅸀􀁖􅘀􀁡􆄀􀀕􁔀􀀕􁔀􀀕􁔀􀀕􁔫
+ +
+ + =
=
=
=
Check box if
this taxpayer
is deceased
Check box if
this taxpayer
is deceased
7
Top of Form Instructions
Social Security Number
Enter your Social Security Number. If you file married
filing joint, please enter your spouse’s Social Security
Number in the space provided.
Note: If you file married filing separate, do not enter your
spouse’s Social Security Number here. Enter it in item D.
Print or type the first name, middle initial and last name
for both yourself and spouse, if applicable. Complete the
address portion including an apartment number and/or
rural route, if applicable.
Name and Address
If a taxpayer died before filing a return, the executor, ad-ministrator
or surviving spouse may have to file a return
for the decedent. Check the appropriate box in the SSN
area.
What About Deceased Taxpayers?
Filing Status
The filing status for Oklahoma purposes is the same as
on the Federal income tax return, with one exception.
This exception applies to married taxpayers who file a
joint federal return where one spouse is an Oklahoma
resident (either civilian or military), and the other is a
nonresident civilian (non-military). In this case the tax-payer
must either:
• File as Oklahoma married filing separate. The
Oklahoma resident, filing a joint Federal return with a
nonresident civilian spouse, may file an Oklahoma return
as married filing separate. The resident will file on Form
511 using the married filing separate rates and reporting
only his/her income and deductions. If the nonresident
civilian has an Oklahoma filing requirement, he/she will
file on Form 511NR, using married filing separate rates
and reporting his/her income and deductions. Form 574
“Allocation of Income and Deductions” must be filed with
the return(s). You can obtain this form from our website
at www.tax.ok.gov.
OR
• File, as if both the resident and the nonresident
civilian were Oklahoma residents, on Form 511. Use the
“married filing joint” filing status, and report all income. A
tax credit (Oklahoma Form 511TX) may be used to claim
B
C
D
A
Do Not Write in this Space
The barcode near the form number contains a page
notation signifying the first page of a new return for pro-cessing
equipment use. The blank area is used for pro-cessing
notations. Please do not write in these areas.
A
B
B
C
D
E
F
G
H
(continued on page 8)
8
Check the box(es) if your age, or your spouse’s, is 65 on
or before December 31, 2011. If you turned age 65 on
January 1, 2012, you are considered to be age 65 at the
end of 2011.
Sixty-five or Over
*
Top of Form Instructions
Filing Status (continued)
Nonresident - Check this box only if a nonresident the
entire year. If filing a joint return, both must be nonresi-dents
the entire year.
Part-year Resident - Check this box only if a part-year
resident. If filing a joint return, both must be part-year
residents. Enter the dates, during the tax year, of your
Oklahoma residency.
Resident/Part-year Resident/Nonresident - Check this
box only if filing a joint return and spouses have different
residency status. Enter the state(s) of residence for each
spouse. If either spouse is a part-year resident, list all
states of residence for the part-year resident and enter
the dates of Oklahoma residency above on the part-year
resident line. Do not check the box for part-year resident.
Residency Status
Not Required to File
If you are not required to file a return based on the filing
requirements under the heading “Not Required to File”
on page 5, check the box. See the instructions under
“Not Required to File” to determine which lines on the
rest of the Form 511NR to complete.
To the right of the word “Yourself” place a number “1”
in all the boxes that apply to you. Then total the boxes.
Then do the same for your spouse if applicable. The
terms for this section are defined below.
Regular*: The same exemptions as claimed on your
Federal return.
Special: An additional exemption may be claimed
for each taxpayer or spouse who meets the qualifica-tions
based on filing status and Federal adjusted gross
income limits** below and who is 65 years of age or over
at the close of the tax year:
(1) Single return with line 19 equal to $15,000 or
less.
(2) Joint return with line 19 equal to $25,000 or less.
(3) Married filing separate return with line 19 equal
to $12,500 or less.
(4) Head of household return with line 19 equal to
$19,000 or less.
**Note: If your Federal adjusted gross income includes
income from the conversion of a traditional individual re-tirement
account to a Roth individual retirement account
this income shall be excluded in determining the Federal
adjusted gross income limits. Enclose copy of Federal
return and Form 8606.
Blind: An additional exemption may be claimed for each
taxpayer or spouse who is legally blind.
Dependents: If claiming dependents, please enter the
same number as on your Federal return. However, if the
resident spouse also has an Oklahoma filing requirement
and is filing separately on Form 511, the dependency
exemptions will be allocated between the resident’s and
nonresident’s returns.
Exemptions
E
F
G
H
Want a Form
that Does the Math?
Electronic Payments
Log on to www.tax.ok.gov and visit the
“Payment Options” link to make a payment
electronically. All electronic payment methods
provide you with a confirmation number
and the peace of mind in knowing
your payment was received.
Please note that if you may be claimed as a dependent on
another return, enter zero exemptions for yourself.
credit for taxes paid to the other state, if applicable. A
statement should be attached to the return stating the
nonresident is filing as a resident for tax purposes only.
The above exception does not apply if: 1) either spouse
is a part-year resident or 2) an Oklahoma resident (either
civilian or military) files a joint Federal return with a
nonresident MILITARY spouse. They shall use the same
filing status as on the Federal return. If they file a joint
Federal return, they shall complete Form 511NR and
include in the Oklahoma amount column, all Oklahoma
source income of both spouses.
The OTC has just the form for you. Visit our website at
www.tax.ok.gov. Download the “2-D Calculating Form
511NR” from the income tax forms area of the website.
As you fill in your form on your computer screen, this form
will be doing the calculating for you. Once finished, simply
print out two copies before closing the document. Mail one
to the OTC and keep the other for your files.
By using this form type, your return will have a 2-D
barcode at the top and will be processed faster. Faster
processing means a faster refund to you.
Federal Amount column - Lines 1 through 19 “Federal
Amount” column are a summary of the items that make
up your Federal adjusted gross income. Complete your
Federal return, then enter all income items and Federal
adjustments exactly as entered on your Federal return.
However, if you are a nonresident civilian (non-military)
filing a joint Federal return with an Oklahoma resident
spouse, enter the amounts from Form 574 “Allocation of
Income and Deductions”.
Enclose a copy of your Federal return.
Oklahoma Amount column - Lines 1 through 18 “Okla-homa
Amount” column will be used to determine income
from Oklahoma sources included in Federal Adjusted
Gross Income.
Wages, salaries, tips, etc.
Enter that part of the Federal amount that represents
services performed in Oklahoma as a nonresident.
If you were a part-year resident, you must also add the
part of the Federal amount that was earned while you
were a resident.
Note: Form W-2 income protected under the Military
Spouses Residency Relief Act should not be entered in
the “Oklahoma Amount” column. Enter any Oklahoma
withholding on line 43. See the “Nonresident Spouse of
United States Military Servicemember” section on page
3 for more information.
Taxable interest income
Enter that part of the Federal amount that represents
interest income earned as a nonresident or part-year
resident that is part of the receipts of your business, in-cluding
partnerships and Sub S corporations, carried on
in Oklahoma and not otherwise exempt from Oklahoma
income tax. If you carry on business both in and out of
Oklahoma, see the instructions for Form 511NR, line 6.
If you were a part-year resident, you must also add the
non-business part of the Federal amount that was
earned while a resident.
Dividend income
Enter dividend income, earned as a nonresident or part-year
resident, that is part of the receipts of your business,
including partnerships and Sub S corporations, carried on
in Oklahoma and not otherwise exempt from Oklahoma
income tax. If you carry on business both in and out of
Oklahoma, see the instructions for Form 511NR, line 6.
If you were a part-year resident, you must also add the
non-business part of the Federal amount that was
earned while a resident.
Taxable refunds, credits, or offsets of
state and local income taxes
If you were a part-year resident, enter that part of the
Federal amount that was received while an Oklahoma
resident.
Do not enter any amount received during the period you
were a nonresident.
Alimony received
If you were a part-year resident, enter that part of the
Federal amount which represents the total alimony
received while an Oklahoma resident.
Do not enter any alimony received during the period you
were a nonresident.
Business income or (loss)
As a nonresident or part-year resident, enter that part of
the Federal amount that represents business income or
(loss) received from a business carried on in Oklahoma.
Business carried on in Oklahoma - Your business is
considered to be carried on in Oklahoma if you maintain,
operate or occupy desk space, an office, a shop, a store,
a warehouse, a factory, an agency or other place where
your affairs are regularly carried on in Oklahoma. This
definition is not exclusive. Your business is considered to
be carried on in Oklahoma if it is transacted here with a
fair measure of permanency and continuity.
Business carried on both within and without Okla-homa
- Net income or (loss) from a business activity
which is carried on both within and without Oklahoma of
a non-unitary character shall be separately allocated to
the state to which such activity is conducted. Net income
or (loss) from a business activity which is carried on both
within and without Oklahoma of a unitary character shall
be apportioned according to a prescribed formula or an
approved alternative method.
Note: Income protected under the Military Spouses
Residency Relief Act should not be entered in the “Okla-homa
Amount” column. See the “Nonresident Spouse of
United States Military Servicemember” section on page
3 for more information.
Capital gain or (loss)
As a nonresident or part-year resident, calculate the
amount to be included in the “Oklahoma Amount” col-umn
as capital gain or (loss) from Oklahoma sources.
Examples include gain or (loss) from the sale or ex-change
of real or tangible personal property located in
Oklahoma regardless of residency and the gain or (loss)
from the sale or exchange of intangible property that was
sold during the period of residency.
1
2
3
4
6
5
7
Select Line Instructions
9
10
11
12
13
14
15
17
20
25
22
26
Other gains or (losses)
Enter that part of the Federal amount that represents
gain or (loss) from the sale or exchange of noncapital
assets from Oklahoma sources. An example includes a
gain or (loss) from the sale of business property located
in Oklahoma.
Taxable amount of IRA Distribution
If you are a part-year resident, you must enter the part of
the Federal amount that was received while a resident.
Do not enter any amount received during the period you
were a nonresident.
Taxable amount of pensions and annuities
If you are a part-year resident, you must enter the part of
the Federal amount that was received while a resident.
Do not enter any amount received during the period you
were a nonresident.
Rental real estate, royalties, partnerships,
etc.
Enter that part of the Federal amount that was derived
from or connected with Oklahoma sources. See “What is
Oklahoma Source Income?” on page 4.
Passive losses are allowed in Oklahoma during the
same tax year utilized on the Federal return.
Report in the “Oklahoma Amount” column your share of
any income from a partnership of which you are a mem-ber
or an estate or trust of which you are a beneficiary if
from Oklahoma sources.
Farm income or (loss)
As a nonresident or part-year resident, enter that part
of the Federal amount that represents income or (loss)
from farming carried on in Oklahoma.
Unemployment compensation
If you were a part-year resident, you must enter the part
of the Federal amount that was received while a resi-dent.
Do not enter any amount received during the period you
were a nonresident.
Note: You are required to add back the up to $2,400 of
unemployment compensation exempt from Federal tax
under IRC Section 85(c). See the instructions for Sched-ule
511NR-A, line 7, number 6.
Social Security Benefits
If you were a part-year resident, you must enter the part
of the Federal taxable amount that was received while
you were a resident.
Do not enter any amount received during the period you
were a nonresident.
Other income
Enter the part of the Federal amount from or connected
with Oklahoma sources as a nonresident or part-year
resident.
If you were a part-year resident, you must also add the
part of the Federal amount while a resident.
If you have a net operating loss from Oklahoma sources
(without a corresponding Federal net operating loss) that
you are carrying forward, enter the amount of the loss on
Schedule 511NR-B, line 9, and enclose the applicable
schedule from Form 511NR-NOL.
Total Federal adjustments to income
Federal Amount column - Enter the total adjustments
to income reported on your Federal Form 1040. Ex-amples
include penalty on early withdrawal of savings,
IRA deduction, deduction for self-employment tax, and
moving deduction.
Oklahoma Amount column - If you were a nonresident
or part-year resident, enter only adjustments attribut-able
to income taxed by Oklahoma. If the adjustment
is not attributable to income, the adjustment should be
prorated based on the amount paid while an Oklahoma
resident to total amount paid.
IRA deductions will be prorated on the basis of Oklaho-ma
earned income to total earned income per taxpayer.
Moving expense deduction is an allowable adjustment in
the “Oklahoma Amount” column for part-year residents
moving into Oklahoma.
Additions
Enter the total from Schedule 511NR-A, line 8. See
Schedule 511NR-A instructions on pages 16-17.
Subtractions
Enter the total from Schedule 511NR-B, line 15. See
Schedule 511NR-B instructions on pages 18-21.
Adjusted Gross Income - ALL SOURCES
Enter the amount from page 1, Form 511NR, line 24.
This is your Federal Adjusted Gross Income after Okla-homa
Additions and Subtractions, which is your Adjusted
Gross Income from all sources.
Adjustments
Enter the total from Schedule 511NR-C, line 8. See
Schedule 511NR-C instructions on pages 21-24.
Select Line Instructions
8
9
10
11
35
34
37
36
Deductions
• Enter the Oklahoma standard deduction if you did not
claim itemized deductions on your Federal return.
If your filing status is single or married filing separate.
your Oklahoma standard deduction is $5,800.
If your filing status is head of household, your Okla-homa
standard deduction is $8,500.
If your filing status is married filing joint or qualify-ing
widow(er), your Oklahoma standard deduction is
$11,600.
• If you claimed itemized deductions on your Federal re-turn
(Form 1040, Schedule A), enter the amount of your
allowable itemized deductions. (Enclose a copy of your
Federal Schedule A.)
Exemptions and Dependents
Oklahoma allows $1,000 for each exemption claimed at
the top of the form of page 1 of Form 511NR.
Tax From Tax Table
Using Form 511NR, line 31, find your tax in the Tax
Table. Enter the result here, unless you used Form 573
“Farm Income Averaging”. If you used Form 573, enter
the amount from Form 573, line 22, and enter a “1” in the
box.
Amounts withdrawn from a Health Savings Account for
any purpose other than those described in 36 OS Sec.
6060.17 and which are included in your Federal adjusted
gross income are subject to an additional 10% tax. Add
the additional 10% tax to your tax from the tax table* and
enter a “2” in the box.
* If you also used Form 573, add the 10% tax to the tax
from Form 573, line 22.
Child Care/Child Tax Credit
Complete Form 511NR, line 33 unless your adjusted
gross income from all sources (Form 511NR, line 24)
is less than your Federal adjusted gross income (Form
511NR, line 19). If your adjusted gross income from
all sources is less than your Federal adjusted gross
income, complete Schedule 511NR-D to determine the
amount to enter on Form 511NR, line 33.
If your Federal Adjusted Gross Income is $100,000 or
less and you are allowed either a credit for child care
expenses or the child tax credit on your Federal return,
then as a resident, part-year resident or nonresident
military, you are allowed a credit against your Oklahoma
tax. Your Oklahoma credit is the greater of:
• 20% of the credit for child care expenses allowed by
the Internal Revenue Code. Your allowed Federal credit
cannot exceed the amount of your Federal tax reported
on your Federal return.
or
• 5% of the child tax credit allowed by the Internal Rev-enue
Code. This includes both the nonrefundable child
tax credit and the refundable additional child tax credit.
If your Federal Adjusted Gross Income is greater than
$100,000 no credit is allowed.
Enclose a copy of your Federal return, and if applicable,
the Federal Child Care Credit schedule.
Tax Base
This is the amount of tax computed on the total income
from all sources. This is not your Oklahoma income
tax. To determine your Oklahoma income tax, complete
Form 511NR, lines 35 and 36.
Tax Percentage
The tax base (line 34) is prorated using the AGI from
Oklahoma sources divided by the AGI from all sources.
This prorated tax is your Oklahoma income tax (line 36).
Enter the Oklahoma Amount from Form 511NR, “Okla-homa
Column”, line 23 in box “a”. Enter the Federal
Amount from Form 511NR, “Federal Column”, line 24 in
box “b”. Divide “a” by “b”. Do not enter more than 100%.
This is your Oklahoma Income Tax
The Oklahoma Percentage from Form 511NR, line 35
shall be multiplied by the amount of base tax (Form
511NR, line 34) in order to determine the amount of in-come
tax which must be paid to the State of Oklahoma.
Credit for Tax Paid another State
A resident or part-year resident taxpayer who receives
income for personal services performed in another state
while a resident of Oklahoma must report the full amount
of such income in the “Oklahoma Amount” column. If
the other state also taxes the income, a credit is allowed
on Form 511NR. Complete Oklahoma Form 511TX and
furnish a copy of the other state(s) return or Form W-2G
if the taxing state does not allow a return to be filed for
gambling winnings (i.e. Mississippi). Personal service
income not included in the “Oklahoma Amount” column
does not qualify for this credit.
Note: Nonresident taxpayers do not qualify for this credit. Taxpayers
who have claimed credit for taxes paid to another state on the other
state’s income tax return do not qualify to claim this credit on the Okla-homa
return based on the same income.
Select Line Instructions
28
29
32
33
e file
Go easy on yourself...
make our website your starting
point for e-filing both your
state and federal
income tax returns!
www.tax.ok.gov
Oklahoma
12
38
Select Line Instructions
Other Credits
The amount of other credits as claimed on Form 511CR should
be entered on this line. Enter in the box the number that corre-sponds
with the credit to which you are entitled. If you qualify for
more than one type of credit, enter “99” in the box. See below for
a list of the credits available on Form 511CR. You can obtain this
form from our website at www.tax.ok.gov.
Effective July 1, 2011 - Tax credits transferred or allocated must
be reported on Oklahoma Tax Commission Form 569. Failure to
file Form 569 will result in the affected credits being denied by the
Oklahoma Tax Commission pursuant to 68 OS Sec. 2357.1A-2.
• Oklahoma Investment/New Jobs Credit
Enclose Form 506.
68 OS Sec. 2357.4 and Rule 710:50-15-74.
• Coal Credit
68 OS Sec. 2357.11 and Rule 710:50-15-76.
• Credit for Energy Assistance Fund Contribution
68 OS Sec. 2357.6.
• Venture Capital Credit
68 OS Sec. 2357.7,8 and Rule 710:50-15-77,78.
• Credit for Investment in a Clean-Burning Motor Vehicle Fuel
Property or Investment in Qualified Electric Motor Vehicle
Property
68 OS Sec. 2357.22 and Rule 710:50-15-81.
• Credit for Hazardous Waste Disposal
27A OS Sec. 2-11-303 and Rule 710:50-15-75.
• Credit for Qualified Recycling Facility
68 OS Sec. 2357.59 and Rule 710:50-15-84.
• Small Business Capital Credit
Enclose Form 527-A.
68 OS Sec. 2357.60 - 2357.65 and Rule 710:50-15-86.
• Oklahoma Agricultural Producers Credit
Enclose Form 520.
68 OS Sec. 2357.25 and Rule 710:50-15-85.
• Small Business Guaranty Fee Credit
Enclose Form 529.
68 OS Sec. 2357.30.
• Credit for Employers Providing Child Care Programs
68 OS Sec. 2357.26 and Rule 710:50-15-91.
• Credit for Entities in the Business of Providing
Child Care Services
68 OS Sec. 2357.27.
• Credit for Food Service Establishments that Pay for
Hepatitis A Vaccination for their Employees
68 OS Sec. 2357.33.
• Credit for Commercial Space Industries
68 OS Sec. 2357.13.
• Credit for Tourism Development or Qualified Media Produc-tion
Facility
68 OS Sec. 2357.34 - 2357.40.
• Oklahoma Local Development and Enterprise Zone
Incentive Leverage Act Credit
68 OS Sec. 2357.81.
• Credit for Qualified Rehabilitation Expenditures
68 OS Sec. 2357.41 and Rule 710:50-15-108.
• Credit for Space Transportation Vehicle Provider
68 OS Sec. 2357.42 and Rule 710:50-15-93.
• Rural Small Business Capital Credit
Enclose Form 526-A.
68 OS Sec. 2357.71 - 2357.76 and Rule 710:50-15-87.
• Credit for Electricity Generated by Zero-Emission
Facilities
68 OS Sec. 2357.32A.
• Credit for Financial Institutions Making Loans under
the Rural Economic Development Loan Act
68 OS Sec. 2370.1.
• Credit for Manufacturers of Small Wind Turbines
68 OS Sec. 2357.32B and Rule 710:50-15-92.
• Credit for Qualified Ethanol Facilities
68 OS Sec. 2357.66 and Rule 710:50-15-106.
• Poultry Litter Credit
68 OS Sec. 2357.100 and Rule 710:50-15-95.
• Volunteer Firefighter Credit
Enclose the Council on Firefighter Training’s Form.
68 OS Sec. 2385.7 and Rule 710:50-15-94.
• Credit for Qualified Biodiesel Facilities
68 OS Sec. 2357.67 and Rule 710:50-15-98.
• Film or Music Project Credit
Enclose Form 562.
68 OS Sec. 2357.101 and Rule 710:50-15-101.
• Credit for Breeders of Specially Trained Canines
68 OS Sec. 2357.203 and Rule 710:50-15-97.
• Credit for Wages Paid to an Injured Employee
68 OS Sec. 2357.47 and Rule 710:50-15-107.
• Credit for Modification Expenses Paid for an Injured Employee
68 OS Sec. 2357.47 and Rule 710:50-15-107.
• Dry Fire Hydrant Credit
68 OS Sec. 2357.102 and Rule 710:50-15-99.
• Credit for the Construction of Energy Efficient Homes
68 OS Sec. 2357.46 and Rule 710:50-15-104.
• Credit for Railroad Modernization
68 OS Sec. 2357.104 and Rule 710:50-15-103.
• Research and Development New Jobs Credit
Enclose Form 563.
68 OS Sec. 54006 and Rule 710:50-15-105.
• Gas Used in Manufacturing
68 OS Sec. 2357(C).
• Credit for Biomedical Research Contribution
68 OS Sec. 2357.45 and Rule 710:50-15-113.
• Credit for Employees in the Aerospace Sector
Enclose Form 564.
68 OS Sec. 2357.301 & 2357.304 and Rule 710:50-15-109.
• Credits for Employers in the Aerospace Sector
Enclose Form 565.
68 OS Sec. 2357.301, 2357.302 and 2357.303 and Rule
710:50-15-109.
• Wire Transfer Fee Credit
68 OS Sec. 2357.401 and Rule 710:50-15-111.
• Credit for Manufacturers of Electric Vehicles
68 OS Sec. 2357.402 and Rule 710:50-15-112.
• Business Activity Tax Credit
Enclose Form 511-BAT.
68 OS Sec. 1219 and Rule 710:95-19-6.
• Credit for Cancer Research Contribution
68 OS Sec. 2357.45 and Rule 710:50-15-113.
• Oklahoma Capital Investment Board Tax Credit
74 OS Sec. 5085.7
13
* Use tax is calculated the same as sales tax. Your local rate would be the state sales tax rate of 4.5% (.045) plus the applicable city
and/or county rate based on where you lived when the purchase was made. The rate charts can be found on our website at:
www.tax.ok.gov.
Oklahoma Use Tax
(For taxpayers who lived at least part of 2011 in Oklahoma)
Every state with a sales tax has a companion tax for
purchases made outside the state. In Oklahoma, that tax
is called “use tax”. If you have purchased items for use
in Oklahoma from retailers who do not collect Oklahoma
sales tax whether by mail order, catalog, television
shopping networks, radio, Internet, phone or in person,
you owe Oklahoma use tax on those items. Use tax is
paid by the buyer when the Oklahoma sales tax has not
been collected by the seller. Individuals in Oklahoma
are responsible for paying use tax on their out-of-state
purchases.
Examples of items that are subject to sales tax include
books, compact discs, computer equipment, computer
software, electronics, clothing, appliances, furniture,
sporting goods and jewelry. When an out-of-state retailer
does not collect Oklahoma sales tax, the responsibility of
paying the tax falls on the purchaser.
Use tax is calculated at the same rate as sales tax,
which varies by city and county. The state sales tax rate
is 4.5% (.045) plus the applicable city and/or county
rates. If you do not know the exact amount of Oklahoma
use tax you owe based on your city and county sales tax
rate, you can either:
1. Use the tax table on page 14 or multiply your
Adjusted Gross Income from line 1 by 0.056% (.00056).
or
Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases
1 Enter the total amount of out-of-state purchases made while living in Oklahoma . . . . . . . . . . . . . .
2 Multiply line 1 by 7% (.07) or your local rate* and enter the amount . . . . . . . . . . . . . . . . . . . . . . . .
3 Enter the tax paid to another state on the purchases. This amount may not exceed the
amount on line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Subtract line 3 from line 2 and enter the results, rounded to the nearest whole dollar,
here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2
3
4
Use Tax Worksheet Two For Taxpayers Who Do Not Have Records of All Out-of-State Purchases
1 Purchases of items costing less than $1,000: See the Use Tax Table on page 14
to establish the use tax based on your Federal adjusted gross income from Form 511NR,
line 19. Multiply the use tax from the table by the tax percentage from Form 511NR, line 35 . . . . . . . .
2 Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to
calculate the amount of use tax owed.
2a Enter the total amount of out-of-state purchases made
while living in Oklahoma of $1,000 or more for
1/1/2011 through 12/31/2011 . . . . . . . . . . . . . . . . . . . . . . .
2b Multiply line 2a by 7% (.07) or your local rate*
and enter the amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Add lines 1 and 2b and enter the total amount of use tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Enter the tax paid to another state on the purchases. This amount may not exceed the
amount on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Subtract line 4 from line 3 and enter the results, rounded to the nearest whole dollar,
here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
3
4
5
2a
2b
Oklahoma Use Tax (continued)
2. Use one of the worksheets below to calculate
your Oklahoma use tax. Complete Worksheet One if you
kept records of all of your out-of-state purchases. Com-plete
Worksheet Two if you did not keep records of all of
your out-of-state purchases.
Worksheet Two has two parts. The first part is a calcu-lation
of the amount due on items that cost less than
$1,000 each and the second part is a calculation of the
amount due on items that cost $1,000 or more each. The
first calculation is based on a Use Tax Table that reflects
the estimated amount of use tax due by taxpayers with
varying amounts of Federal Adjusted Gross Income.
The estimated amount is 0.056% (.00056) of Federal
adjusted gross income. If you believe that estimate from
the table is too high for your out-of-state purchases, you
may estimate the amount you owe.
If you paid another state’s sales or use tax on any pur-chase,
that amount may be credited against the Okla-homa
use tax due on that purchase.
Note: Your use tax worksheets may be reviewed. If it is
determined that you owe more use tax than what is shown
on your return, you may be subject to an assessment for the
additional use tax.
40
See Page 14 for the
Oklahoma Use Tax Table
Select Line Instructions
14
Use Tax Table
At least But less than
Your Use Tax
Amount is:
0 2,090 1
2,090 4,670 2
4,670 6,420 3
6,420 8,170 4
8,170 9,920 5
9,920 11,795 6
11,795 13,545 7
13,545 15,295 8
15,295 17,170 9
17,170 18,920 10
18,920 20,670 11
20,670 22,420 12
22,420 24,295 13
24,295 26,045 14
26,045 27,795 15
27,795 29,670 16
29,670 31,420 17
31,420 33,170 18
33,170 34,920 19
34,920 36,795 20
36,795 38,545 21
38,545 40,295 22
40,295 42,170 23
42,170 43,920 24
43,920 45,670 25
45,670 47,420 26
47,420 49,295 27
49,295 51,045 28
51,045 52,795 29
52,795 54,670 30
54,670 and over
Business Activity Tax
Every sole proprietor or farmer, except single-member
limited liability companies (LLCS), doing business in
Oklahoma is required to file a Form 511-BAT. All LLCs,
including those that are disregarded entities for Federal
income tax purposes, are now required to file Form BT-
190. If filing a joint income tax return and both spouses
are doing business in Oklahoma, complete only one
Form 511-BAT.
If you began doing business in Oklahoma prior to Janu-ary
1, 2011, you are subject to an annual Business Activ-ity
Tax of $25. The Form 511-BAT must be enclosed with
your income tax return whether or not the $25 is due.
The Form 511-BAT can be downloaded from our website
at www.tax.ok.gov.
Individuals who timely pay the $25 Business Activity Tax
are entitled to a $25 nonrefundable income tax credit.
The $25 is entered on Form 511CR, line 43 and carried
to Form 511NR, line 38.
Oklahoma Income Tax Withheld
• If you have Form(s) W-2 showing Oklahoma
income tax withheld, you should also have Oklahoma
wages on the front page, Form 511NR, line 1 in the
Oklahoma Amount column. Enclose Form(s) W-2 to
substantiate Oklahoma withholding.
If your employer withheld Oklahoma taxes from your
wages in error, you must file an Oklahoma return in or-der
to receive a refund even though you have no income
from Oklahoma sources. A letter from your employer,
on company letterhead, and signed by an authorized
company official, explaining the error must accompany
your return.
• Oklahoma income tax is withheld from royalty
payments paid to nonresident royalty owners. Enter the
withholding on this line. You should have Oklahoma
royalty income on the front page of Form 511NR in the
Oklahoma amount column. Enclose Form 1099-MISC,
Form 500-A, Form K-1 or other documentation to sub-stantiate
Oklahoma withholding.
• Oklahoma income tax is withheld from distribu-tions
made by pass-through entities (partnerships, S
corporations, limited liability companies or trusts) to
nonresident members. If you are a nonresident member
of a pass-through entity, Oklahoma income tax should
have been withheld on any distribution of Oklahoma tax-able
income. Enter the Oklahoma income tax withheld
on your distribution. Enclose Form 500-B to substantiate
Oklahoma withholding.
If you are entering withholding on this line, you should
also have distributive income/(loss) from the pass-through
entity on the front page of Form 511NR in the
Oklahoma Amount Column. If not, enclose an explanation.
Note: If you are a nonresident partner and are electing
to be included in a composite return or are a nonresident
shareholder who has not filed a Form 512SA, do not
include your withholding on this line. The partnership
or the S corporation will claim the withholding on their
return.
For Amended Returns Only
• When amending Form 511NR you must adjust
Form 511NR, line 43 (Oklahoma Income Tax Withheld)
by subtracting any previous overpayments or adding
any tax previously paid. See the worksheet on page 5 of
Form 511NR.
Note: For amended returns the total amount of overpay-ment
must be refunded. None can be placed in estimat-ed
tax for the following year.
Oklahoma Estimated Tax Payment
Enter any payments you made on your estimated
Oklahoma income tax for 2011. Include any overpay-ment
from your 2010 return you applied to your 2011
estimated tax. If at least 66-2/3% of your gross income
is from farming, estimated payments are not required. If
claiming this exception, you must mark the box on this
line and enclose a complete copy of your Federal return.
Note: See page 4, “Estimated Income Tax” for informa-tion
on who is required to make estimated tax payments.
43
44
Select Line Instructions
41
multiply Federal AGI
times 0.00056
If Federal Adjusted Gross Income
(Form 511NR, line 19) is:
15
• Please enclose a check or money order payable to
“Oklahoma Tax Commission” for any balance due. Elec-tronic
payment options are available on our website at
www.tax.ok.gov. Should you choose to pay by check or
money order, please write your SSN and tax year on the
payment to ensure proper credit.
• Enclose copy of Federal return and W-2s, 1099s or
other withholding statements to substantiate income tax
withholdings.
• If you do not have a return envelope, please mail the
originals, along with any payment due, to the address
below:
Oklahoma Tax Commission
P.O. Box 26800
Oklahoma City, OK 73126-0800
When You Are Finished...
Select Line Instructions
Payments With Extension
If you filed Oklahoma extension Form 504 for 2011, enter
any amount you paid with that form.
Earned Income Credit
Residents and part-year residents are allowed an
Earned Income Credit. Enter the total from Schedule
511NR-E, line 4. See instructions on page 24.
Note: Nonresidents do not qualify for this credit.
Amount Credited to 2012 Estimated Tax
Refunds applied to the following year’s Oklahoma Esti-mated
Income Tax (at the taxpayer’s request) may not
be adjusted after the original due date of the return.
Donations
Schedule 511NR-F provides you with the opportunity
to make a financial gift from your refund to a variety of
Oklahoma organizations. Please note that this reduces
your refund if you choose to donate. The donation will be
forwarded to the appropriate agency.
Descriptive information for Schedule 511NR-F is on page
6 of the Form 511NR.
Place the line number of the organization from Schedule
511NR-F in the box on line 50. If giving to more than one
organization, put a “99” in the box on line 50.
Amount to be Refunded
If you do not choose direct deposit, you will be issued a
debit card. See “All About Refunds” on page 6 for more
information.
Eastern Red Cedar Revolving Fund
A donation to this fund may be made on a tax due return.
For information regarding this fund, please see Schedule
511NR-F: Information.
Underpayment of Estimated Tax Interest
You were required to make estimated tax payments if
your income tax liability exceeds your withholding by
$500 or more. To avoid the 20% Underpayment of Esti-mated
Tax Interest, timely filed estimated tax payments
and withholding are required to be the smaller of:
• 70% of the current year tax liability,
or
• 100% of your prior year tax liability.
45
46
50
Underpayment of Estimated Tax Interest (continued)
The income tax liability is the Oklahoma income tax due
less all credits except amounts paid on withholding, esti-mated
tax and extension payments.
Note: No underpayment of estimated tax interest shall
be imposed if the income tax liability shown on the
return is less than $1,000. If you do not meet one of the
above exceptions, you may complete Form OW-8-P or
the OTC will figure the interest and send you a bill.
Delinquent Penalty and Interest
After the original due date of the return, compute 5%
penalty on the income tax due (line 53 minus lines 40
and 41). Compute interest on the income tax due at
1 1/4% per month from the original due date of the re-turn.
An extension does not extend the date for payment
of tax.
Note: If you have a valid extension of time to file your
tax return, delinquent penalty is not due if 90% of your
income tax was paid by the original due date of the
return. Delinquent interest is due on any income tax not
paid by the original due date of the return.
Title 68, Oklahoma Statutes, provides that any term
used in this Act shall have the same meaning as
when used in a comparable context in the Internal
Revenue Code, except when specifically provided
52 for in the Oklahoma Statutes or rules.
54
49 56
55
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16
Schedule 511NR-A
The “Federal Amount” column is a summary of your Oklahoma allowable additions and subtractions from ALL SOURCES,
as though all income and deductions are from Oklahoma sources.
State and Municipal Bond Interest
Federal Amount column
If you received income on bonds issued by any state
or political subdivision thereof, exempt from Federal
taxation but not exempt from taxation by the laws of the
State of Oklahoma, the total of such income shall be
added to Federal Adjusted Gross Income.
1) Income from all bonds, notes or other obligations
issued by the State of Oklahoma, the Oklahoma
Capital Improvement Authority, the Oklahoma
Municipal Power Authority, the Oklahoma
Student Loan Authority, and the Oklahoma
Transportation Authority (formerly Turnpike
Authority) is exempt from Oklahoma income
tax. The profit from the sale of such bond, note
or other obligation shall be free from Oklahoma
taxation.
2) Income from local Oklahoma governmental
obligations issued after July 1, 2001, other than
those provided for in line 1, is exempt from
Oklahoma income tax. The exceptions are those
obligations issued for the purpose of providing
financing for projects for nonprofit corporations.
Local governmental obligations shall include
bonds or notes issued by, on behalf of, or for
the benefit of Oklahoma educational institutions,
cities, towns, or counties or by public trusts of
which any of the foregoing is a beneficiary.
3) Income from Oklahoma State and Municipal
Bonds issued prior to July 2, 2001, other than
those provided for in line 1, is exempt from
Oklahoma income tax only if so provided by the
statute authorizing their issuance.
4) Income on bonds issued by another state or
political subdivision thereof (non-Oklahoma),
exempt from Federal taxation, is taxable for
Oklahoma income tax.
Enclose a schedule of all municipal interest received by
source and amount. If the income is from a mutual fund
which invests in state and local government obligations,
enclose documentation from the mutual fund to
substantiate the percentage of income derived from
obligations exempt from Oklahoma tax.
Note: If the interest is exempt, the capital gain/(loss)
from the sale of the bond may also be exempt. The
gain/(loss) from sale of a state or municipal bond, other
than those provided for in line 1, is exempt only if so
provided by the statute authorizing its issuance. Enter
exempt gains on Schedule 511NR-B, line 11 and exempt
losses on Schedule 511NR-A, line 7.
Oklahoma Amount column
Enter that part of the “Federal Amount” column received
while a resident of Oklahoma.
A1 Lump-Sum Distributions
Federal Amount column
Lump-sum distributions not included in the Federal Ad-justed
Gross Income shall be added to the Federal AGI.
Rollovers are taxed in the same year as on the Federal
return. Enclose a copy of Form 1099, and complete
copy of Federal return.
Note: The lump-sum distribution may qualify for the
Schedule 511NR-B, line 6 “Other Retirement Income
exclusion.” It must be received from a qualified plan and
satisfy the requirements of the Internal Revenue Code
as specified in the instructions for the exclusion.
Oklahoma Amount column
Enter that part of the “Federal Amount” column that
represents the lump-sum distribution received while a
resident of Oklahoma.
Federal Net Operating Loss
Enter carryover(s) included on Federal Form 1040 and
on Form 511NR, line 15. See “Net Operating Loss”
instructions on pages 5 and 6.
Recapture of Depletion and Add Back of
Excess Federal Depletion
Federal Amount column
Upon the expiration of the lease, depletion claimed must
be restored to income in the case of non-producing
properties. Enter depletion claimed on a lease bonus
if no income was received from the property due to its
lease expiration. A complete schedule by property must
be furnished.
If the 22% Oklahoma option for computing depletion was
used in a previous year and the 65% Federal depletion
limitation applied in that year, you must add back any
unused Federal depletion being carried over from such
year and used in the current year’s Federal return. Ap-plicable
recapture is determined on a well-by-well basis.
For the Oklahoma option for computing depletion see
the instructions for Schedule 511NR-B, line 8. A com-plete
schedule by property must be furnished
Oklahoma Amount column
Enter that part of the “Federal Amount” column that repre-sents
the recapture of depletion on Oklahoma properties.
Enter that part of the “Federal Amount” column that
represents the add back of excess Federal depletion on
Oklahoma properties.
A2
A3
A4
A5
17
A6
Schedule 511NR-A
Expenses Incurred to Provide Child Care
Programs
Federal Amount column
Employers incurring expenses to provide accredited
Oklahoma child care programs for children of their em-ployees
may be allowed a credit. If the credit is allowed,
the eligible expenses upon which the credit is based
must be added back to arrive at Oklahoma taxable in-come.
See Form 511CR, line 12 for the credit. Enclose
a schedule of eligible expenses and the computation of
the credit.
Oklahoma Amount column
Enter the amount from the “Federal Amount” column.
Recapture of Contributions to Oklahoma
529 College Savings Plan
Federal Amount column -
• If an individual elects to take a rollover on a contribu-tion
within one year of the date of the contribution, for
which a deduction was taken on the previous year’s
return, the amount of such rollover is included in income.
As used in this paragraph, “rollover” means the transfer
of funds from the Oklahoma College Savings Plan to any
other plan under IRC Section 529
• An individual who makes a non-qualified withdrawal
of contributions for which a deduction was taken in tax
year 2005 or later, such non-qualified withdrawal and
any earnings thereon are included in income. If any of
the earnings have already been included in your Federal
adjusted gross income, do not include those earnings
again on this line.
Oklahoma Amount column -
Enter that part of the “Federal Amount” column that
represents the rollover taken or non-qualified withdrawal
received while a resident of Oklahoma.
Other Additions
Enter in the box on Schedule 511NR-A, line 7, the ap-propriate
number as listed below which shows the type
of addition. If you have more than one addition, enter the
number “99”.
Federal Amount column
Enter the number “1” if the following applies:
Losses from the sale of exempt government obligations:
See the note in the instructions for Schedule 511NR-A,
line 1 and Schedule 511NR-B, line 1. Enclose Federal
Schedule D.
Enter the number “2” if the following applies:
If you are a swine or poultry producer who has deducted
depreciation on an accelerated basis on your Oklahoma
tax return in previous tax years (Schedule 511NR-C, line
7, Number “3”), the asset may be fully depreciated for
Oklahoma purposes. Any depreciation deducted on this
year’s Federal return, after the date the asset has been
fully depreciated on your Oklahoma return, must be add-ed
back to avoid a duplication of depreciation. Enclose
a copy of the Federal depreciation schedule showing the
depreciation taken on the asset.
Other Additions - Federal Amount column (continued)
Enter the number “3” if the following applies:
If a qualified Oklahoma refinery, of which you are a
partner or shareholder, elected to expense the cost of
qualified refinery property, such property is fully depreci-ated
for Oklahoma purposes. For Oklahoma purposes,
no depreciation expense can be taken for this tax year
on such property. Enter your pro-rata share of such
depreciation. Include the partnership’s or corporation’s
name and ID number.
Enter the number “4” if the following applies:
You will have an amount on this line if a pass-through
entity, of which you are a member:
• was required to add-back rents and interest
expenses paid to a captive real estate investment trust
when determining Oklahoma distributable income; or
• was a captive real estate trust that was required to
add-back the dividends-paid deduction when determin-ing
Oklahoma distributable income.
Enter your pro-rata share of such add-back. Include your
pass-through entity’s name and ID number.
Enter the number “5” if the following applies:
Enter any additions not previously claimed. Enclose a
detailed explanation specifying the type of addition and
Oklahoma Statute authorizing the addition, and verifying
documents.
Oklahoma Amount column
Enter the part of the “Federal Amount” column that rep-resented:
1. losses from the sale of exempt government obliga-tions
incurred while a resident of Oklahoma,
2. the depreciation on Oklahoma property added
back,
3&4. the amount of the add-back included in your pro-rata
share of the Oklahoma distributable income,
5. the applicable portion of any addition not previously
claimed.
A7
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e file
Schedule 511NR-B
Interest on U.S. Obligations
Federal Amount column - If you report interest on
bonds, notes and other obligations of the U.S. govern-ment
on your Federal return, this income may be exclud-ed
if a detailed schedule is furnished, accompanied with
1099s showing the amount of interest income and the
name of the obligation from which the interest is earned.
If the income is from a mutual fund which invests in
U.S. government obligations, enclose documentation
from the mutual fund to substantiate the percentage of
income derived from obligations exempt from Oklahoma
tax. Interest from entities such as FNMA & GNMA does
not qualify.
Note: The capital gain/loss from the sale of an U.S.
Government Obligation is exempt. Enter exempt gains
on Schedule 511NR-B, line 11, and exempt losses on
Schedule 511NR-A, line 7.
Oklahoma Amount column - Enter that part of the
“Federal Amount” column that represents U.S. Govern-ment
interest included on Form 511NR, line 2, in the
“Oklahoma Amount” column.
Taxable Social Security
Federal Amount column - Social Security benefits
received by an individual shall be exempt from taxable
income, to the extent such benefits are included in the
Federal Adjusted Gross Income.
Oklahoma Amount column - Enter that part of the
“Federal Amount” column that represents Social Security
benefits exempt by statute included on Form 511NR, line
14, in the “Oklahoma Amount” column.
Federal Civil Service Retirement in Lieu of Social
Security
Federal Amount column - Each individual may ex-clude
100% of their retirement benefits received from the
Federal Civil Service Retirement System (CSRS), includ-ing
survivor benefits, paid in lieu of Social Security to the
extent such benefits are included in the Federal Adjusted
Gross Income. Enter your Retirement Claim Number from
your Form CSA 1099-R or CSF 1099-R in the box on
Schedule 511NR-B, line 3. Enclose a copy of Form CSA
1099-R or CSF 1099-R with your return. To be eligible,
such 1099-R must be in your name.
Note: Retirement benefits paid under the Federal Em-ployees
Retirement System (FERS) do not qualify for
this exclusion. However, for retirement benefits contain-ing
both a FERS component and a CSRS component,
the CSRS component will qualify for the exclusion.
Provide substantiation for the CSRS component.
Oklahoma Amount column - Each individual may ex-clude
100% of their CSRS retirement benefits included
on Form 511NR, line 10, in the “Oklahoma Amount”
column.
Military Retirement
Federal Amount column - Each individual may exclude
the greater of 75% of their military retirement benefits
or $10,000, but not to exceed the amount included in
the Federal Adjusted Gross Income. Military retirement
benefits are those benefits received by an individual
from any component of the Armed Forces of the United
States.
Oklahoma Amount column - Each individual may
exclude 75% of their military retirement benefits sourced
to Oklahoma or $10,000, whichever is greater. “Sourced to
Oklahoma” means the military retirement benefits entered
on Form 511NR, line 10, in the “Oklahoma Amount” column.
Military retirement benefits are those benefits received by
an individual from any component of the Armed Forces of
the United States.
Oklahoma Government or Federal Civil Service
Retirement
Federal Amount column - Each individual may exclude
their retirement benefits up to $10,000, but not to exceed
the amount included in the Federal Adjusted Gross Income.
(To be eligible retirement income must be in your name.)
The retirement benefits must be received from the follow-ing:
the civil service of the United States*, the Oklahoma
Public Employees Retirement System of Oklahoma, the
Oklahoma Teacher’s Retirement System, the Oklahoma
Law Enforcement Retirement System, the Oklahoma
Firefighters Pension and Retirement System, the Oklahoma
Police Pension and Retirement System, the Employee
retirement systems created by counties pursuant to 19 OS
Sec. 951, the Uniform Retirement System for Justices and
Judges, the Oklahoma Wildlife Conservation Department
Retirement Fund, the Oklahoma Employment Security
Commission Retirement Plan, or the Employee retirement
systems created by municipalities pursuant to 11 OS Sec.
48-101 of the Oklahoma Statutes. (Enclose a copy of Form
1099-R.)
* Do not include on this line the CSRS retirement benefits
already excluded on Schedule 511NR-B, line 3.
Note: An early distribution from a retirement fund due to
termination of employment prior to retirement or disability
does not qualify for the $10,000 retirement income exclu-sion.
Generally, there is a “1” in box 7 of your Form 1099-R
for this type of distribution. This distribution may qualify
for the “Other Retirement Income” exclusion on Schedule
511NR-B, line 6.
Oklahoma Amount column - Enter all or part of the
amount reported in the “Federal Amount” column that
represents the income that is included on Form 511NR, line
10, in the “Oklahoma Amount” column. This exclusion is not
prorated.
B1
18
B2
B3
B4
B5
(continued on page 19)
19
B6 Other Retirement Income
Federal Amount Column - Each individual may exclude
their retirement benefits, up to $10,000, but not to exceed
the amount included in the Federal Adjusted Gross Income.
For any individual who claims the retirement exclusion on
Schedule 511NR-B, line 5, the amount of the exclusion on
this line cannot exceed $10,000 minus the amount already
claimed on Schedule 511NR-B, line 5, in the “Federal
Amount” column (if less than zero, enter zero).
The retirement benefits must be received from the follow-ing
and satisfy the requirements of the Internal Revenue
Code (IRC): an employee pension benefit plan under IRC
Section 401, an eligible deferred compensation plan under
IRC Section 457, an individual retirement account, annuity
or trust or simplified employee pension under IRC Section
408, an employee annuity under IRC Section 403 (a) or (b),
United States Retirement Bonds under IRC Section 86, or
lump-sum distributions from a retirement plan under IRC
Section 402 (e). Enclose a copy of Form 1099-R or other
documentation.
Oklahoma Amount Column - You may exclude up to
$10,000, but not to exceed the amount of qualified retire-ment
benefits reported in the “Oklahoma Amount” column
on the front of Form 511NR. For any individual who claims
the retirement exclusion on Schedule 511NR-B, line 5, the
amount of the exclusion on this line cannot exceed $10,000
minus the amount already claimed on Schedule 511NR-B,
line 5, in the “Oklahoma Amount” column (if less than zero,
enter zero).
Enclose a copy of Form 1099 or other supporting docu-mentation.
U.S. Railroad Retirement Board Benefits
Federal Amount column - All qualified U.S. Railroad
Retirement Board benefits that are included in the Fed-eral
Adjusted Gross Income may be excluded.
Oklahoma Amount column - Enter that part of the
“Federal Amount” column that represents U.S. Railroad
Retirement benefits exempt by statute included in the
“Oklahoma Amount” column.
Additional Depletion
Federal Amount column - Depletion on oil and gas
well production, at the option of the taxpayer, may be
computed at 22% of gross income derived from each
property (regardless where located) during the taxable
year. Any depletion deduction allowable is the amount so
computed minus the Federal depletion claimed. If Okla-homa
Options are exercised, the Federal depletion not
used due to the 65% limitation may not be carried over
for Oklahoma purposes. A complete detailed schedule
by property must be furnished.
Additional Depletion (continued)
Note: Taxpayers whose fiscal year ends in 2012 and
major oil companies, as defined by 52 OS Sec. 288.2,
when computing Oklahoma depletion shall be limited to
50% of the net income (computed without the allowance
for depletion) from each property.
Lease bonus received is considered income subject to
depletion. If depletion is claimed on a lease bonus and
no income is received as a result of nonproducing prop-erties,
upon expiration of the lease, such depletion must
be restored on Schedule 511NR-A, line 4, in the year the
lease expires.
If you have Federal depletion being carried over into this
year, see Schedule 511NR-A, line 4.
Oklahoma Amount column - Enter that part of the
“Federal Amount” column that represents additional
depletion only from Oklahoma properties, the net income
of which is included in the “Oklahoma Amount” column
on the front of Form 511NR.
Oklahoma Net Operating Loss
The loss year return must be filed to establish the Okla-homa
Net Operating Loss.
Federal Amount column - Enter the Oklahoma net
operating loss, computed based on the “Federal Amount
Column” carried over from previous years. Enclose a
detailed schedule showing origin and NOL computation
and enclose a copy of Federal NOL computation. See
“Net Operating Loss” instructions on pages 5 and 6.
(Also see Schedule 511NR-A, line 3.)
Oklahoma Amount column - Enter the Oklahoma net
operating loss, which was computed on the “Oklahoma
Amount Column” carried over from previous years.
Enclose a detailed schedule showing origin and NOL
computation. See “Net Operating Loss” instructions on
pages 5 and 6. (Also see Schedule 511NR-A, line 3.)
Schedule 511NR-B
B7
B8
B9
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B10
20
Exempt Tribal Income
Federal Amount Column - If the tribal member’s
principal residence is on “Indian country” as defined in
18 U.S.C. Section 1151, the income earned on Indian
country may be deducted. Legally acknowledged Indian
country must be within the jurisdiction of the tribe of
which he or she is a member. All claimants must provide
sufficient information to support that these requirements
have been satisfied.
Provide the following information for tax year 2011:
a. A copy of your tribal membership card or certification
by your tribe as to your tribal membership during the tax
year; and
b. A copy of the trust deed, or other legal document,
which describes the real estate upon which you main-tained
your principal place of residence and which was
an Indian allotment, restricted, or held in trust by the
United States during the tax year. If your name does not
appear on the deed, or other document, provide proof of
residence on such property; and
c. A copy of the trust deed, or other legal document,
which describes the real estate upon which you were
employed, performed work or received income and
which was held by the United States of America in trust
for a tribal member or an Indian tribe or which was
allotted or restricted Indian land during the tax year. Also
a copy of employment or payroll records which show you
are employed on that Indian country or an explanation of
your work on Indian country; and
d. Any other evidence which you believe supports your
claim that you meet all of the criteria for exemption from
income tax.
All information to support your claim for refund must be
enclosed with your return.
Note: The military wages of an enrolled member of a
federally recognized Indian tribe shall be exempt from
Oklahoma individual tax when the income is compensa-tion
paid to an active member of the Armed Forces, if the
member was residing within his tribe’s “Indian Country”
at the time of entering service, and the member has not
elected to abandon such residence per Rule 710:50-
15-2. Provide a copy of your DD Form 2058-2: Native
American State Income Tax Withholding Exemption
Certificate, along with the information requested in para-graphs
a and b above.
Oklahoma Amount column - Enter the part of the “Fed-eral
Amount” column that represents tribal income ex-empt
by statute and included in the “Oklahoma Amount”
column.
Gains from Sale of Exempt Gov’t Obligations
Federal Amount Column- Gains from the sale of
exempt government obligations: see the note in the
instructions for Schedule 511NR-A, line 1, and Schedule
511NR-B, line1. Enclose Federal Schedule D.
Oklahoma Amount Column- Enter that part of the
“Federal Amount” column that represents gains from the
sale of exempt government obligations incurred while a
resident of Oklahoma.
Nonresident Active Duty Military Wages
Nonresident active duty military pay, covered under
the provisions of the Soldiers’ and Sailors’ Civil Relief
Act, should be deducted from Federal Adjusted Gross
Income before the calculation of tax under 68 OS Sec.
2362. Enter nonresident active duty military pay only to
the extent such pay is included on Form 511NR, line 1,
in the “Federal Amount” column. Enclose a copy of the
military Form W-2.
Oklahoma Capital Gain Deduction
Federal Amount Column – You can deduct qualifying
gains receiving capital treatment which are included in
Federal Adjusted Gross Income. “Qualifying gains re-ceiving
capital treatment” means the amount of net capi-tal
gains, as defined under the IRC Section 1222(11).
The qualifying gain must:
1) Be earned on real or tangible personal property
located within Oklahoma that you have owned
for at least five uninterrupted years prior to the
date of the sale;
2) Be earned on the sale of stock or ownership in-terest
in an Oklahoma headquartered company,
limited liability company, or partnership where
such stock or ownership interest has been
owned by you for at least two uninterrupted
years prior to the date of the sale; or
3) Be earned on the sale of real property, tangible
personal property or intangible personal property
located within Oklahoma as part of the sale of all
or substantially all of the assets of an Oklahoma
headquartered company, limited liability compa-ny,
or partnership or an Oklahoma proprietorship
business enterprise where such property has
been owned by such entity or business enter-prise
or owned by the owners of such entity or
business enterprise for a period of at least two
uninterrupted years prior to the date of the sale.
Enter the amount from Form 561NR, Column F, line
10. Enclose Form 561NR and a copy of your Federal
Schedule D.
Oklahoma Amount Column – Enter the amount from
Form 561NR, Column G, line 10.
Schedule 511NR-B
B12
B13
B11
B14
21
Miscellaneous: Other Subtractions
Enter in the box on Schedule 511NR-B, line 14, the ap-propriate
number as listed below, which shows the type
of income you are subtracting. If you are entitled to more
than one type of deduction, enter the number “99”.
• Enter the number “1” if the following applies:
Royalty income earned by an inventor from a product de-veloped
and manufactured in this state shall be exempt
from income tax for a period of seven years from Janu-ary
1 of the first year in which such royalty is received as
long as the manufacturer remains in this state. (74 OS
Sec. 5064.7 (A)(1))
To support your deduction please furnish:
1) copy of the patent.
2) copy of the royalty agreement with the Okla-homa
manufacturer.
3) copy of registration form from Oklahoma De-partment
of Commerce or Oklahoma Center for
the Advancement of Science and Technology
(OCAST).
• Enter the number “2” if the following applies:
Manufacturer’s exclusion. (74 OS Sec. 5064.7 (A)(2))
• Enter the number “3” if the following applies:
Historical Battle Sites: There shall be a deduction,
limited to 50% of the capital gain, if you sell to the State
of Oklahoma any real property which was the site of a
historic battle during the nineteenth century and has
been designated a National Historic Landmark. (68 OS
Sec. 2357.24)
Miscellaneous: Other Subtractions (continued)
• Enter the number “4” if the following applies:
Small Business Incubator exclusion: Exemption for
income earned by the sponsor. (74 OS Sec. 5075) Ex-emption
for income earned by the tenant. (74 OS Sec.
5078)
• Enter the number “5” if the following applies:
Payments received as a result of a Military member be-ing
killed in a combat zone: Any payment made by the
United States Department of Defense as a result of the
death of a member of the Armed Forces who has been
killed in action in a designated combat zone shall be
exempt from Oklahoma income tax during the taxable
year in which the individual is declared deceased by the
Armed Forces. (68 OS Sec. 2358.1A)
• Enter the number “6” if the following applies:
Income earned by an individual whose Military spouse
was killed in a combat zone: Any income earned by the
spouse of a member of the Armed Forces of the United
States who has been killed in action in a designated
combat zone shall be exempt from Oklahoma income
tax during the taxable year in which the individual is
declared deceased by the Armed Forces. (68 OS Sec.
2358.1A)
• Enter the number “99” if the following applies:
Allowable deductions not included in (1) through (6):
Enter any allowable Oklahoma deductions from Federal
Adjusted Gross Income to arrive at Oklahoma Adjusted
Gross Income that were not previously claimed under
this heading “Miscellaneous: Other Subtractions”.
Enclose a detailed explanation specifying the type of
subtraction and Oklahoma Statute authorizing the sub-traction,
and verifying documents.
Schedule 511NR-B
Schedule 511NR-C
C1 Military Pay Exclusion
Oklahoma residents who are members of any compo-nent
of the Armed Services may exclude 100% of their
active military pay, including Reserve & National Guard
pay, received during the time they were a resident. The
military pay must be included in line 1 of the “Oklahoma
Amount” column to qualify for this exclusion. Retired
military see instructions for Schedule 511NR-B, line 4.
Qualifying Disability Deduction
If you are a resident or part-year resident individual with
a physical disability constituting a substantial handicap
to employment, you may deduct the expense incurred
while you were a resident to modify a motor vehicle,
home, or work place necessary to compensate for the
disability. Please enclose a schedule detailing the
expenses incurred and a description of the physical dis-ability
with documentation regarding the Social Security
or Veterans Administration recognition and/or allowance
of this expense.
Political Contribution
If you contributed money to a political party or candidate
for political office, you may deduct the amount contrib-uted
up to a maximum of $100 ($200 if a joint return is
filed).
Interest Qualifying for Exclusion
During the period of residency, residents and part-year
residents may partially exclude interest received from
a bank, credit union or savings and loan association
located in Oklahoma. The total exclusion for interest
claimed on your state return cannot exceed the inter-est
received from an Oklahoma bank, credit union or
savings and loan association included on Form 511NR,
line 2, of the “Oklahoma Amount” column or $100 [$200
if filing jointly even if only one spouse received interest
income], whichever is less.
C4
C3
C2
C5
22
Schedule 511NR-C
C6
C7
(continued on page 23)
Qualified Adoption Expense
During the period of residency, residents and part-year
residents may deduct “Nonrecurring adoption expenses”
not to exceed $20,000 per calendar year (68 OS Sec.
2358). Expenses are to be deducted in the year incurred.
“Nonrecurring adoption expenses” means adoption fees,
court costs, medical expenses, attorney fees and ex-penses
which are directly related to the legal process of
adoption of a child. Enclose a schedule describing the
expenses claimed.
Contributions to an Oklahoma 529 College
Savings Plan account(s)
Each individual may deduct contributions made to
accounts established pursuant to the Oklahoma College
Savings Plan Act. The maximum annual deduction is
the amount of contributions to all Oklahoma 529 College
Savings Plan accounts plus any contributions to such
accounts for prior tax years after December 31, 2004,
which were not deducted. If a rollover* or non-qualified
withdrawal is taken within the same tax year as a
contribution is made, the deduction for such contribution
must be reduced by the amount of the rollover or non-qualified
withdrawal. In no event can this deduction
exceed $10,000 ($20,000 on a joint return) per tax year.
Any amount of a contribution that is not deducted in the
year for which the contribution is made may be carried
forward as a deduction from income for the succeeding
5 years. If a rollover* or non-qualified withdrawal is taken
during the carryover period, the tax deduction otherwise
available must be reduced by the amount of the rollover
or non-qualified withdrawal. Deductions may be taken for
contributions and rollovers made during a taxable year
and up to April 15 of the succeeding year, or the due
date of a taxpayer’s state income tax return, excluding
extensions, whichever is later. A deduction for the same
contributions may not be taken for two different tax
years. Enclose proof of your contribution including the
name of the beneficiary and the account number.
* For purposes of reducing the deduction, “rollover”
means the transfer of funds from the Oklahoma College
Savings Plan to any other plan under IRC Section 529.
Contributions must be made to an Oklahoma 529 Col-lege
Savings Plan account(s). Contributions made to
other state’s college savings plans, the Coverdell
Education Savings Account or transfers from one
Oklahoma 529 College Savings Plan account to an-other
may not be deducted.
For information on setting up an Oklahoma College Sav-ings
Plan visit www.ok4savings.org or call toll-free (877)
654-7284.
Miscellaneous: Other Adjustments
Enter in the box on Schedule 511NR-C, line 7, the ap-propriate
number as listed below which shows the type
of deduction. If you are entitled to more than one deduc-tion
listed below, enter the number “99”.
Enter the number “1” if the following applies:
Qualified Medical Savings Account/Health Savings Ac-count:
Contributions made by an Oklahoma resident to
an Oklahoma medical savings account and the interest
earned on such account shall be exempt from taxation.
The medical savings account must be established in
this state pursuant to 63 OS Sec. 2621 through 2623.
In order to be eligible for this deduction, contributions
must be made to a medical savings account program
approved by either the State Department of Health or the
Insurance Commissioner. A statement of the contribu-tions
made to and interest earned on the account must
be provided by the trustee of the plan, and enclosed as
part of the filed return. Enclose a copy of the front page
of your Federal return. This is not on your W-2.
Contributions made by an Oklahoma resident to an Okla-homa
health savings account and the interest earned on
such account shall be exempt from taxation. The health
savings account must be established in this state pursu-ant
to 36 OS Sec. 6060.14 through 6060.18. A statement
of the contributions made to and interest earned on the
account must be provided by the trustee of the plan, and
enclosed as part of the filed return. This is not on your
W-2. Enclose a copy of your Federal return.
Note: If you took a Health/Medical Savings Account
Deduction to arrive at Federal adjusted gross income,
you cannot take a deduction on this line.
Enter the number “2” if the following applies:
Agricultural Commodity Processing Facility Exclusion:
Owners of agricultural commodity processing facili-ties
may exclude 15% of their investment in a new or
expanded agricultural commodity processing facil-ity
located within Oklahoma. “Agricultural commodity
processing facility” means buildings, structures, fixtures
and improvements used or operated primarily for the
processing or production of agricultural commodities to
marketable products. This includes each part of the facil-ity
which is used in the processing of agricultural com-modities,
including receiving, storing, transporting and
packaging or otherwise preparing the product for sale
or shipment. The investment is deemed made when the
property is placed in service. Under no circumstances
shall this exclusion lower your taxable income below
zero. In the event the exclusion does exceed income,
any unused portion may be carried over for a period
not to exceed six years. A schedule must be enclosed
showing the type of investment(s), the date placed in
service, and the cost of each investment. If the total
23
Schedule 511NR-C
(continued on page 24)
Miscellaneous: Other Adjustments - Enter the num-ber
“2” if the following applies (continued)
exclusion available is not used, a copy of the schedule
must be enclosed in the carryover year and show the
total exclusion available, the amount previously used
and amount available in the carryover year. If the exclu-sion
is through a partnership or corporation, the sched-ule
must also include the partnership’s or corporation’s
name, Federal ID number and your pro-rata share of the
exclusion.
Enter the number “3” if the following applies:
Depreciation Adjustment for Swine/Poultry Producers:
Individuals who are swine or poultry producers may
deduct depreciation on an accelerated basis for new
construction or expansion costs. The same deprecia-tion
method elected for Federal income tax purposes
will be used, except the assets will be deemed to have
a seven year life. Any depreciation deduction allowable
is the amount so computed minus the Federal deprecia-tion
claimed. Enclose a copy of the Federal depreciation
schedule and a computation of the accelerated Okla-homa
depreciation.
Note: Once you have fully depreciated an asset on your
Oklahoma return, you must add back any depreciation
deducted on your Federal return. See Schedule 511NR-A,
line 7.
Enter the number “4” if the following applies:
Discharge of Indebtedness for Farmers: An individual,
engaged in production of agriculture, may exclude
income resulting from the discharge of indebtedness in-curred
to finance the production of agricultural products.
Enclose Federal Schedule F and Form 1099-C or other
substantiating documentation.
Enter the number “5” if the following applies:
Oklahoma Police Corps Program Scholarship/Stipend:
You may deduct any scholarship or stipend, received
from participation in the Oklahoma Police Corps Pro-gram,
that is included in your Federal adjusted gross
income. The Oklahoma Police Corps was established
under Title 74 OS Section 2-140.1 through 2-140.11.
Enclose documentation to support amount claimed and
a copy of your Federal return.
Enter the number “6” if the following applies:
Deduction for Living Organ Donation: You may deduct
up to $10,000 of unreimbursed expenses if you, or
your dependent, donates one or more human organs
while living. “Human organs” mean all or part of a liver,
pancreas, kidney, intestine, lung, or bone marrow. The
deduction is allowed only one time and may be claimed
only for unreimbursed expenses that are incurred by you
and related to the organ donation of you or your depen-dent.
The deduction may only be claimed in the taxable
year in which the transplant occurs. Enclose a detailed
schedule of expenses claimed.
Enter the number “7” if the following applies:
Safety Pays OSHA Consultation Service exemption: An
employer that is eligible for and utilizes the Safety Pays
OSHA Consultation Service provided by the Oklahoma
Department of Labor shall receive a $1,000 exemption
for the tax year the service is utilized.
If this exclusion is through a partnership or corporation,
include the partnership’s or corporation’s name and
Federal ID number and your pro-rata share of the
exclusion.
Enter the number “8” if the following applies:
Qualified Refinery Property: If a qualified Oklahoma
refinery elected to expense the cost of qualified refinery
property, enter any of such expense allocated to you.
Enclose a copy of the written notice received from the
refinery indicating the amount of the allocation. Such
notice should include the company’s name and Federal
ID Number.
Enter the number “9” if the following applies:
Cost of Complying with Sulfur Regulations: If a qualified
refinery elected to allocate all or a portion of the cost of
complying with sulfur regulations to its owners, enter the
portion of such cost allocated to you. Enclose a copy of
the written notice received from the refinery indicating
the amount of the allocation. Such notice should include
the company’s name and Federal ID Number.
Enter the number “10” if the following applies:
Emergency Medical Personnel Death Benefit exclusion:
The $5,000 death benefit, provided for in 63 OS Sec. 1-
2505.1, paid to the designated beneficiary of an emer-gency
medical technician or a registered emergency
medical responder whose death is a result of their official
duties performed in the line of duty is exempt. Deduct
the $5,000 death benefit if such death benefit is included
in your Federal Adjusted Gross Income.
Enter the number “11” if the following applies:
Competitive Livestock Show Award: You may deduct
any payment of less than $600 received as an award
for participation in a competitive livestock show event if
such award is included in your Federal Adjusted Gross
Income. You must be able to substantiate this deduction
upon request.
Need help with the math
on your form?
Try using our 2-D fill-in forms
available at
www.tax.ok.gov
If your AGI from all sources (Form 511NR, line 24) is less
than your Federal AGI (Form 511NR, line 19), your Okla-homa
child care/child tax credit must be prorated.
Child Care/Child Tax Credit
If your Federal Adjusted Gross Income is $100,000 or
less and you are allowed either a credit for child care ex-penses
or the child tax credit on your Federal return, then
as a resident, part-year resident or nonresident military,
you are allowed a credit against your Oklahoma tax. Your
Oklahoma credit is the greater of:
• 20% of the credit for child care expenses allowed by
the Internal Revenue Code. Your allowed Federal credit
cannot exceed the amount of your Federal tax reported
on your Federal return.
or
• 5% of the child tax credit allowed by the Internal Rev-enue
Code. This includes both the nonrefundable child
tax credit and the refundable additional child tax credit.
If your Federal Adjusted Gross Income is greater than
$100,000, no credit is allowed.
Schedule 511NR-D
Residents and part-year residents complete Schedule
511NR-E to determine the amount of Oklahoma earned
income credit to enter on line 46.
Earned Income Credit
Residents and part-year residents are allowed a credit
equal to 5% of the earned income credit allowed on the
Federal return. The credit must be prorated on the ratio
of AGI-Oklahoma sources (line 23) to Federal AGI (line
19). Enclose a copy of your Federal return.
Schedule 511NR-E
Schedule 511NR-F provides you with the opportunity
to make a financial gift from your refund to a variety of
Oklahoma organizations.
Please place the line number of the organization from
Schedule 511NR-F in the box on line 50 of Form 511NR.
If you give to more than one organization, please put a
“99” in the box on line 50 of Form 511NR.
Descriptions of the organizations and the addresses
to mail a donation if you are not receiving a refund are
shown on page 6 of Form 511NR.
Schedule 511NR-F
D1
E1
24
Schedule 511NR-C
Miscellaneous: Other Adjustments (continued)
Enter the number “12” if the following applies:
Indian Employment Exclusion (employers only): All
qualified wages equal to the Federal Indian Employment
Credit set forth in 26 U.S.C.A., Section 45A, shall be de-ducted
from taxable income. Deduct on your Oklahoma
return, an amount equal to the reduction of salaries and
wages reported on your Federal return as a result of
your Form 8845 “Indian Employment Credit”. The deduc-tion
shall only be permitted for the tax years in which the
Federal credit is allowed, even if not used in such year
because of your tax liability limit. Enclose a copy of the
Federal return, Form 8845 and if applicable, Form 3800.
If the exclusion is through a partnership or corporation,
include the partnership’s or corporation’s name and Fed-eral
ID number and your pro-rata share of the exclusion.
Your Oklahoma refund made easy...
the Oklahoma Tax Refund
Debit Card!
The Oklahoma
Tax Commission
now offers a
debit card as an
alternative to
direct deposit
for income tax
refunds.
Visit www.tax.ok.gov for detailed information and answers to your
frequently asked questions on the Oklahoma Tax Refund debit card.
• Safe,
convenient
and secure,
choose to receive a debit card which can be used
at your favorite stores and ATM’s that accept
MasterCard debit cards. In some cases a fee may
apply at ATM’s.
• Activating your card is easy, just call 1-888-929-
2460. Only you have the information to do it.
Detailed information on card activation, along with
all the information you need for your Oklahoma Tax
Refund debit card will be included with your card.
• Deposit or cash your debit card free at banks or
financial institutions that accept MasterCard; or go
online to www.goprogram.com and transfer your
refund to your checking/savings account for a fee
of 75 cents.
• Inactivity fees of $1.50 per month will apply if your
card is not used for a period of 60 days. To avoid
these fees use your card at least once every 60 days.
Your card is good for three years from the date of
issue.
TM Way2Go Card
Oklahoma Tax Refund
5115 5801 2345 6789
OKLAHOMA CARDHOLDER
01/15
Instructions...
Use this table if your taxable
income is less than $91,000.
If your taxable income is $91,000
or more, use the tax computation
on the lower quarter of page 35.
For an example,
please see the
box to the right.
Example...
• Mr. and Mrs. Jones are filing a joint return.
• Their Oklahoma Taxable Income is $14,793.
• First, they find the $14,750 - $14,800
income line.
• Next, they find the column for married filing
joint and read down the column.
• The amount shown where the income line
and filing status column meet is $384 (see
example at right). This is the amount they
must write on the tax line on their return.
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
* This column must also be used by a Qualified Widow(er).
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
14,700 14,750 578 381
14,750 14,800 581 384
14,800 14,850 583 386
0 50 0 0
50 100 0 0
100 150 1 1
150 200 1 1
200 250 1 1
250 300 1 1
300 350 2 2
350 400 2 2
400 450 2 2
450 500 2 2
500 550 3 3
550 600 3 3
600 650 3 3
650 700 3 3
700 750 4 4
750 800 4 4
800 850 4 4
850 900 4 4
900 950 5 5
950 1,000 5 5
1,000 1,050 5 5
1,050 1,100 6 5
1,100 1,150 6 6
1,150 1,200 7 6
1,200 1,250 7 6
1,250 1,300 8 6
1,300 1,350 8 7
1,350 1,400 9 7
1,400 1,450 9 7
1,450 1,500 10 7
1,500 1,550 10 8
1,550 1,600 11 8
1,600 1,650 11 8
1,650 1,700 12 8
1,700 1,750 12 9
1,750 1,800 13 9
1,800 1,850 13 9
1,850 1,900 14 9
1,900 1,950 14 10
1,950 2,000 15 10
2,000 2,050 15 10
2,050 2,100 16 11
2,100 2,150 16 11
2,150 2,200 17 12
2,200 2,250 17 12
2,250 2,300 18 13
2,300 2,350 18 13
2,350 2,400 19 14
2,400 2,450 19 14
2,450 2,500 20 15
2,500 2,550 21 15
2,550 2,600 22 16
2,600 2,650 23 16
2,650 2,700 24 17
2,700 2,750 25 17
2,750 2,800 26 18
2,800 2,850 27 18
2,850 2,900 28 19
2,900 2,950 29 19
2,950 3,000 30 20
3,000 3,050 31 20
3,050 3,100 32 21
3,100 3,150 33 21
3,150 3,200 34 22
3,200 3,250 35 22
3,250 3,300 36 23
3,300 3,350 37 23
3,350 3,400 38 24
3,400 3,450 39 24
3,450 3,500 40 25
3,500 3,550 41 25
3,550 3,600 42 26
3,600 3,650 43 26
3,650 3,700 44 27
3,700 3,750 45 27
3,750 3,800 46 28
3,800 3,850 47 28
3,850 3,900 49 29
3,900 3,950 50 29
3,950 4,000 52 30
4,000 4,050 53 30
4,050 4,100 55 31
4,100 4,150 56 31
4,150 4,200 58 32
4,200 4,250 59 32
4,250 4,300 61 33
4,300 4,350 62 33
4,350 4,400 64 34
4,400 4,450 65 34
4,450 4,500 67 35
4,500 4,550 68 35
4,550 4,600 70 36
4,600 4,650 71 36
4,650 4,700 73 37
4,700 4,750 74 37
4,750 4,800 76 38
4,800 4,850 77 38
4,850 4,900 79 39
4,900 4,950 81 39
4,950 5,000 83 40
5,000 5,050 85 41
5,050 5,100 87 42
5,100 5,150 89 43
5,150 5,200 91 44
5,200 5,250 93 45
5,250 5,300 95 46
5,300 5,350 97 47
5,350 5,400 99 48
5,400 5,450 101 49
5,450 5,500 103 50
5,500 5,550 105 51
5,550 5,600 107 52
5,600 5,650 109 53
5,650 5,700 111 54
5,700 5,750 113 55
5,750 5,800 115 56
5,800 5,850 117 57
5,850 5,900 119 58
5,900 5,950 121 59
5,950 6,000 123 60
$1,000
$2,000
$3,000
$4,000
$5,000
Up to $999
25
2011 Oklahoma Income Tax Table
* This column must also be used by a Qualified Widow(er). 26
6,000 6,050 125 61
6,050 6,100 127 62
6,100 6,150 129 63
6,150 6,200 131 64
6,200 6,250 133 65
6,250 6,300 135 66
6,300 6,350 137 67
6,350 6,400 139 68
6,400 6,450 141 69
6,450 6,500 143 70
6,500 6,550 145 71
6,550 6,600 147 72
6,600 6,650 149 73
6,650 6,700 151 74
6,700 6,750 153 75
6,750 6,800 155 76
6,800 6,850 157 77
6,850 6,900 159 78
6,900 6,950 161 79
6,950 7,000 163 80
7,000 7,050 165 81
7,050 7,100 167 82
7,100 7,150 169 83
7,150 7,200 171 84
7,200 7,250 173 85
7,250 7,300 175 86
7,300 7,350 178 87
7,350 7,400 180 88
7,400 7,450 183 89
7,450 7,500 185 90
7,500 7,550 188 91
7,550 7,600 190 92
7,600 7,650 193 94
7,650 7,700 195 95
7,700 7,750 198 97
7,750 7,800 200 98
7,800 7,850 203 100
7,850 7,900 205 101
7,900 7,950 208 103
7,950 8,000 210 104
8,000 8,050 213 106
8,050 8,100 215 107
8,100 8,150 218 109
8,150 8,200 220 110
8,200 8,250 223 112
8,250 8,300 225 113
8,300 8,350 228 115
8,350 8,400 230 116
8,400 8,450 233 118
8,450 8,500 235 119
8,500 8,550 238 121
8,550 8,600 240 122
8,600 8,650 243 124
8,650 8,700 245 125
8,700 8,750 248 127
8,750 8,800 251 128
8,800 8,850 253 130
8,850 8,900 256 131
8,900 8,950 259 133
8,950 9,000 262 134
9,000 9,050 264 136
9,050 9,100 267 137
9,100 9,150 270 139
9,150 9,200 273 140
9,200 9,250 275 142
9,250 9,300 278 143
9,300 9,350 281 145
9,350 9,400 284 146
9,400 9,450 286 148
9,450 9,500 289 149
9,500 9,550 292 151
9,550 9,600 295 152
9,600 9,650 297 154
9,650 9,700 300 155
9,700 9,750 303 157
9,750 9,800 306 158
9,800 9,850 308 160
9,850 9,900 311 162
9,900 9,950 314 164
9,950 10,000 317 166
10,000 10,050 319 168
10,050 10,100 322 170
10,100 10,150 325 172
10,150 10,200 328 174
10,200 10,250 330 176
10,250 10,300 333 178
10,300 10,350 336 180
10,350 10,400 339 182
10,400 10,450 341 184
10,450 10,500 344 186
10,500 10,550 347 188
10,550 10,600 350 190
10,600 10,650 352 192
10,650 10,700 355 194
10,700 10,750 358 196
10,750 10,800 361 198
10,800 10,850 363 200
10,850 10,900 366 202
10,900 10,950 369 204
10,950 11,000 372 206
11,000 11,050 374 208
11,050 11,100 377 210
11,100 11,150 380 212
11,150 11,200 383 214
11,200 11,250 385 216
11,250 11,300 388 218
11,300 11,350 391 220
11,350 11,400 394 222
11,400 11,450 396 224
11,450 11,500 399 226
11,500 11,550 402 228
11,550 11,600 405 230
11,600 11,650 407 232
11,650 11,700 410 234
11,700 11,750 413 236
11,750 11,800 416 238
11,800 11,850 418 240
11,850 11,900 421 242
11,900 11,950 424 244
11,950 12,000 427 246
12,000 12,050 429 248
12,050 12,100 432 250
12,100 12,150 435 252
12,150 12,200 438 254
12,200 12,250 440 256
12,250 12,300 443 259
12,300 12,350 446 261
12,350 12,400 449 264
12,400 12,450 451 266
12,450 12,500 454 269
12,500 12,550 457 271
12,550 12,600 460 274
12,600 12,650 462 276
12,650 12,700 465 279
12,700 12,750 468 281
12,750 12,800 471 284
12,800 12,850 473 286
12,850 12,900 476 289
12,900 12,950 479 291
12,950 13,000 482 294
13,000 13,050 484 296
13,050 13,100 487 299
13,100 13,150 490 301
13,150 13,200 493 304
13,200 13,250 495 306
13,250 13,300 498 309
13,300 13,350 501 311
13,350 13,400 504 314
13,400 13,450 506 316
13,450 13,500 509 319
13,500 13,550 512 321
13,550 13,600 515 324
13,600 13,650 517 326
13,650 13,700 520 329
13,700 13,750 523 331
13,750 13,800 526 334
13,800 13,850 528 336
13,850 13,900 531 339
13,900 13,950 534 341
13,950 14,000 537 344
14,000 14,050 539 346
14,050 14,100 542 349
14,100 14,150 545 351
14,150 14,200 548 354
14,200 14,250 550 356
14,250 14,300 553 359
14,300 14,350 556 361
14,350 14,400 559 364
14,400 14,450 561 366
14,450 14,500 564 369
14,500 14,550 567 371
14,550 14,600 570 374
14,600 14,650 572 376
14,650 14,700 575 379
14,700 14,750 578 381
14,750 14,800 581 384
14,800 14,850 583 386
14,850 14,900 586 389
14,900 14,950 589 391
14,950 15,000 592 394
$6,000
$7,000
$8,000
$9,000
$10,000
$11,000
$12,000
$13,000
$14,000
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
* This column must also be used by a Qualified Widow(er). 27
$15,000
$16,000
$17,000
$18,000
$19,000
$20,000
$21,000
$22,000
$23,000
15,000 15,050 594 396
15,050 15,100 597 399
15,100 15,150 600 402
15,150 15,200 603 405
15,200 15,250 605 407
15,250 15,300 608 410
15,300 15,350 611 413
15,350 15,400 614 416
15,400 15,450 616 418
15,450 15,500 619 421
15,500 15,550 622 424
15,550 15,600 625 427
15,600 15,650 627 429
15,650 15,700 630 432
15,700 15,750 633 435
15,750 15,800 636 438
15,800 15,850 638 440
15,850 15,900 641 443
15,900 15,950 644 446
15,950 16,000 647 449
16,000 16,050 649 451
16,050 16,100 652 454
16,100 16,150 655 457
16,150 16,200 658 460
16,200 16,250 660 462
16,250 16,300 663 465
16,300 16,350 666 468
16,350 16,400 669 471
16,400 16,450 671 473
16,450 16,500 674 476
16,500 16,550 677 479
16,550 16,600 680 482
16,600 16,650 682 484
16,650 16,700 685 487
16,700 16,750 688 490
16,750 16,800 691 493
16,800 16,850 693 495
16,850 16,900 696 498
16,900 16,950 699 501
16,950 17,000 702 504
17,000 17,050 704 506
17,050 17,100 707 509
17,100 17,150 710 512
17,150 17,200 713 515
17,200 17,250 715 517
17,250 17,300 718 520
17,300 17,350 721 523
17,350 17,400 724 526
17,400 17,450 726 528
17,450 17,500 729 531
17,500 17,550 732 534
17,550 17,600 735 537
17,600 17,650 737 539
17,650 17,700 740 542
17,700 17,750 743 545
17,750 17,800 746 548
17,800 17,850 748 550
17,850 17,900 751 553
17,900 17,950 754 556
17,950 18,000 757 559
18,000 18,050 759 561
18,050 18,100 762 564
18,100 18,150 765 567
18,150 18,200 768 570
18,200 18,250 770 572
18,250 18,300 773 575
18,300 18,350 776 578
18,350 18,400 779 581
18,400 18,450 781 583
18,450 18,500 784 586
18,500 18,550 787 589
18,550 18,600 790 592
18,600 18,650 792 594
18,650 18,700 795 597
18,700 18,750 798 600
18,750 18,800 801 603
18,800 18,850 803 605
18,850 18,900 806 608
18,900 18,950 809 611
18,950 19,000 812 614
19,000 19,050 814 616
19,050 19,100 817 619
19,100 19,150 820 622
19,150 19,200 823 625
19,200 19,250 825 627
19,250 19,300 828 630
19,300 19,350 831 633
19,350 19,400 834 636
19,400 19,450 836 638
19,450 19,500 839 641
19,500 19,550 842 644
19,550 19,600 845 647
19,600 19,650 847 649
19,650 19,700 850 652
19,700 19,750 853 655
19,750 19,800 856 658
19,800 19,850 858 660
19,850 19,900 861 663
19,900 19,950 864 666
19,950 20,000 867 669
20,000 20,050 869 671
20,050 20,100 872 674
20,100 20,150 875 677
20,150 20,200 878 680
20,200 20,250 880 682
20,250 20,300 883 685
20,300 20,350 886 688
20,350 20,400 889 691
20,400 20,450 891 693
20,450 20,500 894 696
20,500 20,550 897 699
20,550 20,600 900 702
20,600 20,650 902 704
20,650 20,700 905 707
20,700 20,750 908 710
20,750 20,800 911 713
20,800 20,850 913 715
20,850 20,900 916 718
20,900 20,950 919 721
20,950 21,000 922 724
21,000 21,050 924 726
21,050 21,100 927 729
21,100 21,150 930 732
21,150 21,200 933 735
21,200 21,250 935 737
21,250 21,300 938 740
21,300 21,350 941 743
21,350 21,400 944 746
21,400 21,450 946 748
21,450 21,500 949 751
21,500 21,550 952 754
21,550 21,600 955 757
21,600 21,650 957 759
21,650 21,700 960 762
21,700 21,750 963 765
21,750 21,800 966 768
21,800 21,850 968 770
21,850 21,900 971 773
21,900 21,950 974 776
21,950 22,000 977 779
22,000 22,050 979 781
22,050 22,100 982 784
22,100 22,150 985 787
22,150 22,200 988 790
22,200 22,250 990 792
22,250 22,300 993 795
22,300 22,350 996 798
22,350 22,400 999 801
22,400 22,450 1,001 803
22,450 22,500 1,004 806
22,500 22,550 1,007 809
22,550 22,600 1,010 812
22,600 22,650 1,012 814
22,650 22,700 1,015 817
22,700 22,750 1,018 820
22,750 22,800 1,021 823
22,800 22,850 1,023 825
22,850 22,900 1,026 828
22,900 22,950 1,029 831
22,950 23,000 1,032 834
23,000 23,050 1,034 836
23,050 23,100 1,037 839
23,100 23,150 1,040 842
23,150 23,200 1,043 845
23,200 23,250 1,045 847
23,250 23,300 1,048 850
23,300 23,350 1,051 853
23,350 23,400 1,054 856
23,400 23,450 1,056 858
23,450 23,500 1,059 861
23,500 23,550 1,062 864
23,550 23,600 1,065 867
23,600 23,650 1,067 869
23,650 23,700 1,070 872
23,700 23,750 1,073 875
23,750 23,800 1,076 878
23,800 23,850 1,078 880
23,850 23,900 1,081 883
23,900 23,950 1,084 886
23,950 24,000 1,087 889
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
24,000 24,050 1,089 891
24,050 24,100 1,092 894
24,100 24,150 1,095 897
24,150 24,200 1,098 900
24,200 24,250 1,100 902
24,250 24,300 1,103 905
24,300 24,350 1,106 908
24,350 24,400 1,109 911
24,400 24,450 1,111 913
24,450 24,500 1,114 916
24,500 24,550 1,117 919
24,550 24,600 1,120 922
24,600 24,650 1,122 924
24,650 24,700 1,125 927
24,700 24,750 1,128 930
24,750 24,800 1,131 933
24,800 24,850 1,133 935
24,850 24,900 1,136 938
24,900 24,950 1,139 941
24,950 25,000 1,142 944
* This column must also be used by a Qualified Widow(er). 28
$24,000
$25,000
$26,000
$27,000
$28,000
$29,000
$30,000
$31,000
$32,000
25,000 25,050 1,144 946
25,050 25,100 1,147 949
25,100 25,150 1,150 952
25,150 25,200 1,153 955
25,200 25,250 1,155 957
25,250 25,300 1,158 960
25,300 25,350 1,161 963
25,350 25,400 1,164 966
25,400 25,450 1,166 968
25,450 25,500 1,169 971
25,500 25,550 1,172 974
25,550 25,600 1,175 977
25,600 25,650 1,177 979
25,650 25,700 1,180 982
25,700 25,750 1,183 985
25,750 25,800 1,186 988
25,800 25,850 1,188 990
25,850 25,900 1,191 993
25,900 25,950 1,194 996
25,950 26,000 1,197 999
26,000 26,050 1,199 1,001
26,050 26,100 1,202 1,004
26,100 26,150 1,205 1,007
26,150 26,200 1,208 1,010
26,200 26,250 1,210 1,012
26,250 26,300 1,213 1,015
26,300 26,350 1,216 1,018
26,350 26,400 1,219 1,021
26,400 26,450 1,221 1,023
26,450 26,500 1,224 1,026
26,500 26,550 1,227 1,029
26,550 26,600 1,230 1,032
26,600 26,650 1,232 1,034
26,650 26,700 1,235 1,037
26,700 26,750 1,238 1,040
26,750 26,800 1,241 1,043
26,800 26,850 1,243 1,045
26,850 26,900 1,246 1,048
26,900 26,950 1,249 1,051
26,950 27,000 1,252 1,054
27,000 27,050 1,254 1,056
27,050 27,100 1,257 1,059
27,100 27,150 1,260 1,062
27,150 27,200 1,263 1,065
27,200 27,250 1,265 1,067
27,250 27,300 1,268 1,070
27,300 27,350 1,271 1,073
27,350 27,400 1,274 1,076
27,400 27,450 1,276 1,078
27,450 27,500 1,279 1,081
27,500 27,550 1,282 1,084
27,550 27,600 1,285 1,087
27,600 27,650 1,287 1,089
27,650 27,700 1,290 1,092
27,700 27,750 1,293 1,095
27,750 27,800 1,296 1,098
2

Click tabs to swap between content that is broken into logical sections.

• Includes Form 511NR
(Nonresident and Part-Year
Resident Return)
This packet contains:
• Instructions for completing
the 511NR income tax form
• 511NR income tax form
• 2011 income tax table
Filing date:
• Generally, your return must be
postmarked by April 15, 2012.
For additional information, see the
Due Date section in this packet.
• This form is also used to file an
amended return. See page 6.
New Convenient Debit Card:
• See page 24 for details.
2011 Oklahoma
Individual Income
Tax Forms and
Instructions for
Nonresidents and
Part-Year Residents
• The Oklahoma taxable income of a part-year
individual or nonresident individual shall be
calculated as if all income were earned in
Oklahoma, using Form 511NR. The Federal
adjusted gross income (AGI) will be adjusted using
the Oklahoma adjustments allowed in 68 Oklahoma
Statutes (OS) Section 2358, to arrive at AGI from
all sources. The AGI from all sources is used to
determine the taxable income. The tax is then
calculated. At this point, the tax is prorated using
a percentage of the AGI from Oklahoma sources
divided by the AGI from all sources. This prorated
tax is the Oklahoma tax.
How nonresidents and part-year
residents are taxed:
What’s New in the 2011 Oklahoma Tax Booklet?
2
Residence Defined.................................................... 2-3
Who Must File?.......................................................... 3
Nonresident Spouse of
United States Military Member............................... 3
Estimated Income Tax............................................... 4
What is Oklahoma Source Income?........................ 4
Due Date..................................................................... 5
Not Required to File ................................................. 5
What is an Extension?.............................................. 5
Net Operating Loss .................................................. 5-6
When to File an Amended Return ........................... 6
All About Refunds .................................................... 6
Top of Form Instructions.......................................... 7-8
Form 511NR: Select Line Instructions .................... 9-15
When You Are Finished ............................................ 15
Schedule 511NR-A Instructions............................... 16-17
Schedule 511NR-B Instructions............................... 18-21
Schedule 511NR-C Instructions............................... 21-24
Schedule 511NR-D Instructions............................... 24
Schedule 511NR-E Instructions .............................. 24
Schedule 511NR-F Instructions .............................. 24
2-D Barcode Information .......................................... 24
Tax Table ................................................................... 25-35
Direct Deposit Information....................................... 36
Assistance Information............................................. 36
Table of Contents
• Individual refunds will be either directly deposited into
a bank account or issued on a debit card. See page 6
“All About Refunds”.
• The percentage for Federal Civil Service Retirement
in Lieu of Social Security exclusion has increased. See
Schedule 511NR-B, line B3 instructions on page 18.
• The instructions for the Indian Employment Exclusion
are included in the packet for 2011. See page 24 for
further information.
• When computing Oklahoma depletion, the 50% net
income limit applies to any taxpayer whose fiscal year
ends in 2012. See page 19.
• Form 511CR - Credits have been added or amended.
• The credit moratorium period has been reduced
for the Credit for Employees in the Aerospace Sec-tor.
See Form 511CR, line 39.
• A Credit for Cancer Research Contributions has
been added. See Form 511CR, line 44.
• The Oklahoma Capital Investment Board Tax
Credit has been added. This is not a new credit.
See Form 511CR, line 45.
See page 12 for information on how to obtain the Form
511CR.
• Effective July 1, 2011 - Any credit claimed on Form
511CR which was received as a result of a transfer or
allocation will be disallowed if Form 569 was not filed to
report the transfer or allocation. For more information,
see page 12 or Form 569 on our website at www.tax.
ok.gov.
• A donation from your refund may be made to Support
Oklahoma Honor Flights or to the Eastern Red Cedar Re-volving
Fund. For further information, see the instructions
on Form 511NR, Schedule 511NR-F. A donation to the
Eastern Red Cedar Revolving Fund may also be made if
you have a balance due. See Form 511NR, line 54.
Residence Defined
Resident...
An Oklahoma resident is a person domiciled in this state
for the entire tax year. “Domicile” is the place established
as a person’s true, fixed, and permanent home. It is the
place you intend to return whenever you are away (as
on vacation abroad, business assignment, educational
leave or military assignment). A domicile, once estab-lished,
remains until a new one is adopted.
Part-Year Resident...
A part-year resident is an individual whose domicile was
in Oklahoma for a period of less than 12 months during
the tax year.
Nonresident...
A nonresident is an individual whose domicile was not in
Oklahoma for any portion of the tax year.
Members of the Armed Forces...
Residency is established according to military domicile as
established by the Soldiers’ and Sailors’ Civil Relief Act.
When the spouse of a military member is a civilian, most
states, Oklahoma included, allow the spouse to retain
the same legal residency as the military member. They
file a joint resident tax return in the military members’
State of Legal Residency (if required) and are taxed
jointly under nonresident rules as they move from state
to state. If the non-military spouse does not wish to
retain the allowed residency of the military member, then
the same residency rules apply as would apply to any
other civilian. The spouse would then comply with all
residency rules where living. (continued on page 3)
Common Abbreviations
Found in this Packet
OTC - Oklahoma Tax Commission
OS - Oklahoma Statutes
Sec. - Section(s)
IRC - Internal Revenue Code
Who Must File?
• Resident...
Every Oklahoma resident who has sufficient gross in-come
to require the filing of a Federal income tax return
is required to file an Oklahoma return, regardless of the
source of income.
• Part-Year Resident...
Every part-year resident, during the period of residency,
has the same filing requirements as a resident. During
the period of nonresidency, an Oklahoma return is also
required if the Oklahoma part-year resident has gross
income from Oklahoma sources of $1,000 or more.
• Nonresident...
Every nonresident with Oklahoma source gross in-come
of $1,000 or more is required to file an Oklahoma
income tax return.
Note: If you do not have an Oklahoma filing require-ment
but had Oklahoma tax withheld or made estimated
tax payments, see the section “Not Required to File” on
page 5 for further instructions.
If you do have an Oklahoma filing requirement, but do
not have a Federal filing requirement because your Fed-eral
gross income was not sufficient to meet the Federal
filing requirement, complete line 19. Enter the amount of
your gross income subject to the Federal filing require-ment;
in most cases this will be the same as your Fed-eral
Adjusted Gross Income. Write “not required to file”
in the Federal amount column. In the Oklahoma amount
column enter your income from Oklahoma sources. Then
complete lines 40 through 57 that are applicable to you.
Leave lines 25 through 39 blank. If you filed a Federal
income tax return, please enclose a copy.
3
Nonresident Spouse of United
States Military Servicemember
On November 11, 2009, the President signed into law
the Military Spouses Residency Relief Act (hereinafter,
the “Act”) (S.475). The Act amends the Servicemember
Civil Relief Act to provide protection for a servicemem-ber’s
spouse. The Act is effective for taxable year 2009
and thereafter. It does not affect taxes imposed or paid
for 2008 and earlier.
Under the Act, a nonresident spouse of a nonresident
servicemember may be exempt from Oklahoma income
tax on income from services performed in Oklahoma if
all of the following facts are true:
• the servicemember is present in Oklahoma in
compliance with military orders;
• the spouse is in Oklahoma to be with the service-member;
and
• the spouse maintains the same domicile as the
servicemember.
The “What is Oklahoma Source Income?” section on
page 4 shows examples of the types of income which
may be considered from Oklahoma sources, therefore
subject to tax by Oklahoma, and types of income which
are protected under the Act and therefore not subject to
tax by Oklahoma.
If there is at least $1,000 of gross income from Oklaho-ma
sources, such as Oklahoma rental or royalty income,
complete the Oklahoma Form 511NR according to the
“Select Line Instructions”.
If all of the income earned in Oklahoma is protected
under the Act, and Oklahoma taxes were withheld, com-plete
the Oklahoma Form 511NR according to the “Not
Required to File” instructions found on page 5.
If the nonresident spouse of a United States Military
Servicemember is claiming the exemption provided for
under the Act, they must furnish copies of the service-member’s
military W-2, the spouse’s W-2, the Leave and
Earnings Statement (LES), and copies of their Federal
income tax return and the resident state’s return to avoid
delays in the processing of their Oklahoma income tax
return.
Frequently Ask Questions (FAQs) relating to Individual
Income Tax Issues for Military can be found on our web-site
at: www.tax.ok.gov.
Members of the Armed Forces (continued)...
A nonresident who is stationed in Oklahoma on active
duty is exempt from Oklahoma Income Tax unless and
until the military member chooses to establish a perma-nent
residence in Oklahoma. This exemption applies
only to military pay earned in Oklahoma by the service-member;
it does not include income earned by per-forming
other services in the state. The earnings of the
spouse of the servicemember may be exempt; see the
“Nonresident Spouse of United States Military Service-member”
section.
Resident/Nonresident...
A nonresident filing a joint Federal return with an Okla-homa
resident spouse may have options for filing the
Oklahoma return(s). See “Filing Status” in the “Top of
Form Instructions” on pages 7 and 8 for further informa-tion.
Residence Defined (continued)
now available for nonresident and
part-year resident filers!
Check it out at
www.tax.ok.gov
E-file!
4
Estimated Income Tax
You must make equal* quarterly estimated tax payments
if you can reasonably expect your tax liability to exceed
your withholding by $500 or more and expect your with-holding
to be less than the smaller of:
1. 70% of your current year’s tax liability, or
2. The tax liability shown on your return for the
preceding taxable year of 12 months.
Taxpayers who fail to make timely estimated tax pay-ments
may be subject to interest on underpayment. If
at least 66-2/3% of your gross income for this year or
last year is from farming, estimated payments are not
required. If claiming this exception, please see line 44.
Form OW-8-ES, for filing estimated tax payments, will be
supplied on request.
Estimated payments can be made through the Oklaho-ma
Tax Commission (OTC) website by e-check or credit
card. Visit the “Payment Options” section at www.tax.
ok.gov.
*For purposes of determining the amount of tax due on
any of the respective dates, taxpayers may compute the
tax by placing taxable income on an annualized basis.
See Form OW-8-ES-SUP on our website at www.tax.
ok.gov.
What Is Oklahoma Source Income?
The sources of income taxable to a nonresident are:
(1) Salaries, wages and commissions for work per-formed
in Oklahoma.
(2) Income from an unincorporated business, pro-fession,
enterprise or other activity as the result
of work done, services rendered, or other busi-ness
activities conducted in Oklahoma.*
(3) Distributive share of the Oklahoma part of part-nership
income, gains, losses or deductions.*
(4) Distributive share from Sub-chapter S Corpora-tions
doing business in Oklahoma.*
(5) Net rents and royalties from real and tangible
personal property located in Oklahoma.
(6) Gains from the sales or exchanges of real and
tangible personal property located in Oklahoma.
(7) Income received from all sources of wagering,
games of chance or any other winnings from
sources within this state. Proceeds which are not
money shall be taken into account at fair market
value.
* This includes Limited Liability Companies (LLCs).
Note: Salaries, wages and commissions for work per-formed
in Oklahoma by a qualifying nonresident spouse
of a military servicemember may not be subject to tax in
Oklahoma and be protected under the Military Spouses
Resident Act. (Civilian income earned in Oklahoma by
the servicemember is not protected and is subject to
Oklahoma tax.) Other examples of potentially protected
income are:
• Personal service business income earned by
the qualifying nonresident spouse. Examples of
personal service business income include the
business of a doctor, lawyer, accountant, car-penter
or painter (these are examples only, and
are not intended to be exclusive or exhaustive).
A personal service business generally does not
include any business that makes, buys, or sells
goods to produce income.
• Income received from all sources of wagering,
games of chance or any other winnings from
sources within Oklahoma by the qualifying non-resident
spouse. (Such income received by the
servicemember is not protected and is subject to
Oklahoma tax.)
The Oklahoma source income of a part-year resident is
the sum of the following:
(1) All income reported on your Federal return for
the period you are a resident of Oklahoma,
except income from real and tangible personal
property located in another state, income from
business activities in another state, or the
gains/losses from the sales or exchange of real
property in another state; and
(2) the Oklahoma source income for the period you
were a nonresident of Oklahoma.
The Oklahoma source income of a resident filing with a
part-year resident or nonresident spouse will include all
income reported on your Federal return except income
from real or tangible personal property located in another
state, income from business activities in another state,
or the gains/losses from the sales or exchange of real
property in another state.
What Is Oklahoma Source Income?
(continued)
While living in Oklahoma, if you purchased
items for use in Oklahoma from retailers
who do not collect Oklahoma sales tax,
you owe Oklahoma Use Tax on those
items. Individuals in Oklahoma are
responsible for paying use tax on their
out-of-state purchases.
USE TAXEasy
File and Pay Today!
www.tax.ok.gov
For more information visit
Due Date
Generally, your Oklahoma income tax return is due April
15th. However:
• If you file electronically (through a preparer or
the internet), your due date is extended to April 20th.
Any payment of taxes due on April 20th must be remitted
electronically in order to be considered timely paid. If the
balance due on an electronically filed return is not remit-ted
electronically, penalty and interest will accrue from
the original due date.
• If the Internal Revenue Code of the IRS provides
for a later due date, your return may be filed by the later
due date and will be considered timely filed. You should
write the appropriate “disaster designation” as deter-mined
by the IRS at the top of the return, if applicable. If
a bill is received for delinquent penalty and interest, you
should contact the OTC at the number on the bill.
• If the due date falls on a weekend or legal holi-day
when the OTC offices are closed, your return is due
the next business day. Your return must be postmarked
by the due date to be considered timely filed.
5
Not Required to File (continued)
No Oklahoma Filing Requirement...
Nonresident and part-year residents who do not have
an Oklahoma filing requirement, as shown in the sec-tion
“Who Must File?”, but had Oklahoma tax withheld or
made estimated tax payments should complete the Form
511NR.
Complete the Form 511NR as follows:
1. Fill out the top portion of the Form 511NR according
to the “Top of Form Instructions” on pages 7 and 8. Be
sure and check the box “Not Required to File”.
2. If you are a nonresident or part-year resident who is
not required to file because your gross Oklahoma source
income is less than $1,000, then complete lines 1-19 of
the Federal amount column as per your Federal income
tax return. However, in the Oklahoma amount column,
enter your gross income from Oklahoma sources and
not the net income as would be reflected in your Federal
adjusted gross income.
OR
If you are a part-year resident who is not required to file
because your Federal gross income was not sufficient
to meet the Federal filing requirement, complete line 19.
Enter the amount of your gross income subject to the
Federal filing requirement; in most cases this will be the
same as your Federal Adjusted Gross Income. Write
“not required to file” in the Federal amount column. In
the Oklahoma amount column enter your income from
Oklahoma sources.
What Is an Extension?
A valid extension of time in which to file your Federal re-turn
automatically extends the due date of your Oklaho-ma
return if no Oklahoma liability is owed. A copy of the
Federal extension must be enclosed with your Oklahoma
return. If your Federal return is not extended or an Okla-homa
liability is owed, an extension of time to file your
Oklahoma return can be granted on Form 504.
90% of the tax liability must be paid by the original
due date of the return to avoid penalty charges for
late payment. Interest will be charged from the origi-nal
due date of the return.
Not Required to File
3. Complete lines 40 through 57 that are applicable to
you. Sign and mail in Form 511NR, pages 1 and 2 only.
Do not mail in pages 3 and 4. Include page 5 only if you
have an entry on line 50 “Donations from your refund”.
Be sure to include your W-2s, 1099s or other withholding
statements to substantiate any Oklahoma withholding.
If you filed a Federal income tax return, please enclose
a copy.
Net Operating Loss
The loss year return must be filed to establish the
Oklahoma Net Operating Loss.
Please use the 511NR-NOL schedules.
When there is a Federal net operating loss (NOL), an
Oklahoma NOL must be computed as if all the income
were earned in Oklahoma. The figures from the “Federal
Amount Column” are used for this computation. The loss
is carried as an Oklahoma NOL and deductible in the
“Federal Amount Column”.
The true Oklahoma NOL is computed using the figures
from the “Oklahoma Amount Column” and shall be al-lowed
without regard to the existence of a Federal NOL.
The loss is carried as an Oklahoma NOL and deductible
in the “Oklahoma Amount Column”.
For tax years 2001 – 2007 and tax years 2009 and
subsequent, the years to which an NOL may be carried
shall be determined solely by reference to Section 172
of the Internal Revenue Code (IRC.) For tax year 2008,
the years to which an NOL may be carried back shall be
limited to two years.
An NOL resulting from a farming loss may be carried
back in accordance with and to the extent of IRC Section
172(b)(G). However, the amount of the NOL carryback
shall not exceed the lesser of: $60,000, or the loss prop-erly
shown on the Federal Schedule F reduced by half
of the income from all other sources other than reflected
on Schedule F. You can choose to treat the NOL as if
it were not a farming loss. If you make this choice, the
carryback period will be determined by reference to IRC
Section 172 and the amount of the NOL carryback will
not be limited.
(continued on page 6)
6
When to File an Amended Return
If your net income for any year is changed by the IRS,
an amended return shall be filed within one year. Part-year
residents and nonresidents shall use Form 511NR.
Place an “X” in the box at the top of the Form 511NR in-dicating
the return to be an amended return and enclose
a copy of Federal Form 1040X, Form 1045, RAR,
or other IRS notice, correspondence, and/or other
documentation.
Important: Enclose a copy of IRS refund check or
statement of adjustment.
When amending Form 511NR, you must adjust line 43
(Oklahoma Income Tax Withheld) by subtracting previ-ous
overpayments or adding taxes previously paid. See
the worksheet on page 5 of the Form 511NR.
If you discover you have made an error on your Oklaho-ma
return, we may be able to help you correct the return.
For additional information, contact our Taxpayer Assis-tance
Division at one of the numbers shown on page 36.
You can check your refund status by telephone. Simply
call us at (405) 521-3160 or in-state toll free at (800) 522-
8165, and select the option to “Check the Status of an
Income Tax Refund”. By providing your SSN and amount
of your refund, the system will provide you with the status
of your refund. Please wait six weeks before calling.
Should you have questions during your call, you will have
the option to speak with an OTC representative.
If you do not choose to have your refund deposited di-rectly
into your bank account, you will receive an Okla-homa
debit card. Taxpayers filing a joint return will each
receive a card in their name. Each card will have access
to the full amount of the refund. See page 36 for more
information on Direct Deposit.
A debit card or direct deposit are not your only options
to receive your refund. If timely filing you may have
any amount of overpayment applied to your next year’s
estimated tax. Refunds applied to the following year’s
Oklahoma estimated income tax (at the taxpayer’s re-quest)
may not be adjusted after the original due date of
the return.
Before You Begin
You must complete your Federal income tax return
before beginning your Oklahoma income tax return. You
will use the information entered on your Federal return to
complete your Oklahoma return.
Remember, when completing your Oklahoma return,
round all amounts to the nearest dollar.
Example:
$2.01 to $2.49 - round down to $2.00
$2.50 to $2.99 - round up to $3.00
All About Refunds
An election may be made to forego the carryback period.
A written statement of the election must be part of the
original timely filed Oklahoma loss year return. However,
if you filed your return on time without making the elec-tion,
you may still make the election on an amended re-turn
filed within six months of the due date of the original
return (excluding extensions). Attach the election to the
amended return. Once made, the election is irrevocable.
The Federal NOL allowed in the current tax year re-ported
on Form 511NR, line 15 (other income), shall be
added on Schedule 511NR-A, line 3 (Oklahoma addi-tions)
in the appropriate column. Enter as a positive
number. The Oklahoma NOL(s) shall be subtracted on
Schedule 511NR-B, line 9 (Oklahoma subtractions) in
the appropriate column.
Net Operating Loss (continued)
Helpful Hints
• File your return by April 17, 2012, the same date as
your Federal income tax return. If you need to file for
an extension, use Form 504 and then later, file Form
511NR. For more information regarding due dates,
please see page 5.
• After filing, if you have questions regarding the status
of your refund, please call (405) 521-3160. The in-state
toll-free number is (800) 522-8165.
• If you fill out any portion of Schedules 511NR-A
through 511NR-F, you are required to enclose those
pages with your return. Failure to include the pages will
result in a delay of your refund.
• Do not enclose any correspondence other than those
documents and schedules required for your return.
Credit Card Payments Accepted
You can pay the balance due on any income tax return
by credit card. Payments can be made for the current tax
year and all years prior. Estimated income tax payments may
also be made by credit card.
A convenience fee will be added to credit and debit card
transactions. For more information regarding this service,
visit our website at www.tax.ok.gov or call our Taxpayer
Assistance Office at (405) 521-3160.
s r r TM
Log on to our website at www.tax.ok.gov. Click on
the “Payment Options” link and pay your balance
due online.
Check box if
this is an
amended
511NR:
Wages, salaries, tips, etc..............................................................
Taxable interest income................................................................
Dividend income...........................................................................
Taxable refunds (state income tax)...............................................
Alimony received ..........................................................................
Business income or (loss) (Federal Schedule C) .........................
Capital gains or losses (Federal Schedule D) ..............................
Other gains or losses (Federal Form 4797)..................................
Taxable IRA distribution................................................................
Taxable pensions and annuities ...................................................
Rental real estate, royalties, partnerships, etc .............................
Farm income or (loss)...................................................................
Unemployment compensation......................................................
Taxable Social Security benefits (also enter on line 2 of Sch. 511NR-B) .......
Other income (identify: ________________________________)
Add lines 1 through 15..................................................................
Total Federal adjustments to income (identify: ______________)
Oklahoma source income (line 16 minus line 17)......................
Federal adjusted gross income (line 16 minus line 17) ............
Oklahoma additions: Schedule 511NR-A, line 8..........................
Add lines (Federal 19 and 20) and then (Oklahoma 18 and 20) ..
Oklahoma subtractions: Schedule 511NR-B, line 15....................
Adjusted gross income: Okla. Source (line 21 minus line 22).........
Adjusted gross income: All Sources (line 21 minus line 22) Also enter on line 25
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See the instructions to figure the amounts to report in the Oklahoma column.
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Please Round to Nearest Whole Dollar
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Form 511NR - 2011
Your Social Security Number
Spouse’s Social Security Number
(joint return only)
􀁃􄌀􀁖􅘀􀁢􆈀􀁚􅨀􀀕􁔀􀁖􅘀􀁣􆌀􀁙􅤀􀀕􁔀􀀶􃘀􀁙􅤀􀁙􅤀􀁧􆜀􀁚􅨀􀁨􆠀􀁨􆠀
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Mailing address (number and street, including apartment number, rural route or PO Box)
City, State and Zip
AMENDED
RETURN!
􀀻􃬀􀁞􅸀􀁡􆄀􀁞􅸀􀁣􆌀􀁜􅰀􀀕􁔀􀁈􄠀􀁩􆤀􀁖􅘀􀁩􆤀􀁪􆨀􀁨􆠠
1 S i n g l e
2 Married filing joint return (even if only one had income)
3 Married filing separate
• If spouse is also filing,
list SSN and name in box:
4 Head of household with qualifying person
5 Qualifying widow(er) with dependent child
• Please list the year spouse died in box at right:
Nonresident(s) State of Residence: ________________
Part-Year Resident(s) From ___________ to _________
Resident/Part-Year Resident/Nonresident
State of Residence: Husband _________ Wife _______
􀁇􄜀􀁚􅨀􀁨􆠀􀁞􅸀􀁙􅤀􀁚􅨀􀁣􆌀􀁘􅠀􀁮􆸀􀀕􁔀
􀁈􄠀􀁩􆤀􀁖􅘀􀁩􆤀􀁪􆨀􀁨􆠀
􀁃􄌀􀁤􆐀􀁩􆤀􀀕􁔀􀁇􄜀􀁚􅨀􀁦􆘀􀁪􆨀􀁞􅸀􀁧􆜀􀁚􅨀􀁙􅤀􀀕􁔀􀁩􆤀􀁤􆐀􀀕􁔀􀀻􃬀􀁞􅸀􀁡􆄀􀁚􅩃
Check this box if you do not have an Oklahoma filing requirement and
are filing for refund of State withholding. (see instructions)
􀀕􁔀􀀕􁔀􀁇􄜀􀁚􅨀􀁜􅰀􀁪􆨀􀁡􆄀􀁖􅘀􀁧􆜀􀀕􁔀
􀁎􄸀􀁤􆐀􀁪􆨀􀁧􆜀􀁨􆠀􀁚􅨀􀁡􆄀􀁛􅬀
􀁈􄠀􀁥􆔀􀁤􆐀􀁪􆨀􀁨􆠀􀁚􅨀
􀁃􄌀􀁪􆨀􀁢􆈀􀁗􅜀􀁚􅨀􀁧􆜀􀀕􁔀􀁤􆐀􀁛􅬀􀀕􁔀􀁙􅤀􀁚􅨀􀁥􆔀􀁚􅨀􀁣􆌀􀁙􅤀􀁚􅨀􀁣􆌀􀁩􆤀􀀕􁔀􀁘􅠀􀁝􅴀􀁞􅸀􀁡􆄀􀁙􅤀􀁧􆜀􀁚􅨀􀁣􆌀
􀁃􄌀􀁪􆨀􀁢􆈀􀁗􅜀􀁚􅨀􀁧􆜀􀀕􁔀􀁤􆐀􀁛􅬀􀀕􁔀􀁤􆐀􀁩􆤀􀁝􅴀􀁚􅨀􀁧􆜀􀀕􁔀􀁙􅤀􀁚􅨀􀁥􆔀􀁚􅨀􀁣􆌀􀁙􅤀􀁚􅨀􀁣􆌀􀁩􆤀􀁨􆠀
􀀶􃘀􀁙􅤀􀁙􅤀􀀕􁔀􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀁉􄤀􀁤􆐀􀁩􆤀􀁖􅘀􀁡􆄀􀁨􆠀􀀕􁔀􀁛􅬀􀁧􆜀􀁤􆐀􀁢􆈀􀀕􁔀
􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀀩􂤀􀀕􁔀􀁗􅜀􀁤􆐀􀁭􆴀􀁚􅨀􀁨􆠀􀀣􂌀
􀁌􄰀􀁧􆜀􀁞􅸀􀁩􆤀􀁚􅨀􀀕􁔀􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀁉􄤀􀁤􆐀􀁩􆤀􀁖􅘀􀁡􆄀􀀕􁔀
􀁞􅸀􀁣􆌀􀀕􁔀􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀁗􅜀􀁤􆐀􀁭􆴀􀀕􁔀􀁗􅜀􀁚􅨀􀁡􆄀􀁤􆐀􀁬􆰀􀀣􂍎
Note: If you may
be claimed as a
dependent on another
return, enter “0”
for your regular
exemption.
􀀕􁔀􀀕􁔀􀁉􄤀􀁤􆐀􀁩􆤀􀁖􅘀􀁡􆄀
􀀷􃜀􀁡􆄀􀁞􅸀􀁣􆌀􀁙􅤀
􀀺􃨀􀁭􆴀􀁚􅨀􀁢􆈀􀁥􆔀􀁩􆤀􀁞􅸀􀁤􆐀􀁣􆌀􀁨􆠽
=
􀀻􃬀􀁚􅨀􀁙􅤀􀁚􅨀􀁧􆜀􀁖􅘀􀁡􆄀􀀕􁔀􀀶􃘀􀁢􆈀􀁤􆐀􀁪􆨀􀁣􆌀􀁩􆤀 􀁄􄐀􀁠􆀀􀁡􆄀􀁖􅘀􀁝􅴀􀁤􆐀􀁢􆈀􀁖􅘀􀀕􁔀􀀶􃘀􀁢􆈀􀁤􆐀􀁪􆨀􀁣􆌀􀁩􆤀
􀀶􃘀􀁜􅰀􀁚􅨀􀀕􁔀􀀫􂬀􀀪􂨀􀀕􁔀􀁤􆐀􀁧􆜀􀀕􁔀􀁄􄐀􀁫􆬀􀁚􅨀􀁧􆜀􀀴􃐨 (Please see instructions) Yourself Spouse
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Your first name, middle initial and last name
If a joint return, spouse’s first name, middle initial and last name
#1695#
* NOTE: If claiming Special Exemption, see instructions on page 8 of 511NR Packet.
If filing an Amended Return,
enclose a copy of your
Federal Amended Return
and IRS acceptance.
* 􀁈􄠀􀁥􆔀􀁚􅨀􀁘􅠀􀁞􅸀􀁖􅘀􀁡􆄀􀀕􁔀􀀕􁔀􀀕􁔀􀀕􁔫
+ +
+ + =
=
=
=
Check box if
this taxpayer
is deceased
Check box if
this taxpayer
is deceased
7
Top of Form Instructions
Social Security Number
Enter your Social Security Number. If you file married
filing joint, please enter your spouse’s Social Security
Number in the space provided.
Note: If you file married filing separate, do not enter your
spouse’s Social Security Number here. Enter it in item D.
Print or type the first name, middle initial and last name
for both yourself and spouse, if applicable. Complete the
address portion including an apartment number and/or
rural route, if applicable.
Name and Address
If a taxpayer died before filing a return, the executor, ad-ministrator
or surviving spouse may have to file a return
for the decedent. Check the appropriate box in the SSN
area.
What About Deceased Taxpayers?
Filing Status
The filing status for Oklahoma purposes is the same as
on the Federal income tax return, with one exception.
This exception applies to married taxpayers who file a
joint federal return where one spouse is an Oklahoma
resident (either civilian or military), and the other is a
nonresident civilian (non-military). In this case the tax-payer
must either:
• File as Oklahoma married filing separate. The
Oklahoma resident, filing a joint Federal return with a
nonresident civilian spouse, may file an Oklahoma return
as married filing separate. The resident will file on Form
511 using the married filing separate rates and reporting
only his/her income and deductions. If the nonresident
civilian has an Oklahoma filing requirement, he/she will
file on Form 511NR, using married filing separate rates
and reporting his/her income and deductions. Form 574
“Allocation of Income and Deductions” must be filed with
the return(s). You can obtain this form from our website
at www.tax.ok.gov.
OR
• File, as if both the resident and the nonresident
civilian were Oklahoma residents, on Form 511. Use the
“married filing joint” filing status, and report all income. A
tax credit (Oklahoma Form 511TX) may be used to claim
B
C
D
A
Do Not Write in this Space
The barcode near the form number contains a page
notation signifying the first page of a new return for pro-cessing
equipment use. The blank area is used for pro-cessing
notations. Please do not write in these areas.
A
B
B
C
D
E
F
G
H
(continued on page 8)
8
Check the box(es) if your age, or your spouse’s, is 65 on
or before December 31, 2011. If you turned age 65 on
January 1, 2012, you are considered to be age 65 at the
end of 2011.
Sixty-five or Over
*
Top of Form Instructions
Filing Status (continued)
Nonresident - Check this box only if a nonresident the
entire year. If filing a joint return, both must be nonresi-dents
the entire year.
Part-year Resident - Check this box only if a part-year
resident. If filing a joint return, both must be part-year
residents. Enter the dates, during the tax year, of your
Oklahoma residency.
Resident/Part-year Resident/Nonresident - Check this
box only if filing a joint return and spouses have different
residency status. Enter the state(s) of residence for each
spouse. If either spouse is a part-year resident, list all
states of residence for the part-year resident and enter
the dates of Oklahoma residency above on the part-year
resident line. Do not check the box for part-year resident.
Residency Status
Not Required to File
If you are not required to file a return based on the filing
requirements under the heading “Not Required to File”
on page 5, check the box. See the instructions under
“Not Required to File” to determine which lines on the
rest of the Form 511NR to complete.
To the right of the word “Yourself” place a number “1”
in all the boxes that apply to you. Then total the boxes.
Then do the same for your spouse if applicable. The
terms for this section are defined below.
Regular*: The same exemptions as claimed on your
Federal return.
Special: An additional exemption may be claimed
for each taxpayer or spouse who meets the qualifica-tions
based on filing status and Federal adjusted gross
income limits** below and who is 65 years of age or over
at the close of the tax year:
(1) Single return with line 19 equal to $15,000 or
less.
(2) Joint return with line 19 equal to $25,000 or less.
(3) Married filing separate return with line 19 equal
to $12,500 or less.
(4) Head of household return with line 19 equal to
$19,000 or less.
**Note: If your Federal adjusted gross income includes
income from the conversion of a traditional individual re-tirement
account to a Roth individual retirement account
this income shall be excluded in determining the Federal
adjusted gross income limits. Enclose copy of Federal
return and Form 8606.
Blind: An additional exemption may be claimed for each
taxpayer or spouse who is legally blind.
Dependents: If claiming dependents, please enter the
same number as on your Federal return. However, if the
resident spouse also has an Oklahoma filing requirement
and is filing separately on Form 511, the dependency
exemptions will be allocated between the resident’s and
nonresident’s returns.
Exemptions
E
F
G
H
Want a Form
that Does the Math?
Electronic Payments
Log on to www.tax.ok.gov and visit the
“Payment Options” link to make a payment
electronically. All electronic payment methods
provide you with a confirmation number
and the peace of mind in knowing
your payment was received.
Please note that if you may be claimed as a dependent on
another return, enter zero exemptions for yourself.
credit for taxes paid to the other state, if applicable. A
statement should be attached to the return stating the
nonresident is filing as a resident for tax purposes only.
The above exception does not apply if: 1) either spouse
is a part-year resident or 2) an Oklahoma resident (either
civilian or military) files a joint Federal return with a
nonresident MILITARY spouse. They shall use the same
filing status as on the Federal return. If they file a joint
Federal return, they shall complete Form 511NR and
include in the Oklahoma amount column, all Oklahoma
source income of both spouses.
The OTC has just the form for you. Visit our website at
www.tax.ok.gov. Download the “2-D Calculating Form
511NR” from the income tax forms area of the website.
As you fill in your form on your computer screen, this form
will be doing the calculating for you. Once finished, simply
print out two copies before closing the document. Mail one
to the OTC and keep the other for your files.
By using this form type, your return will have a 2-D
barcode at the top and will be processed faster. Faster
processing means a faster refund to you.
Federal Amount column - Lines 1 through 19 “Federal
Amount” column are a summary of the items that make
up your Federal adjusted gross income. Complete your
Federal return, then enter all income items and Federal
adjustments exactly as entered on your Federal return.
However, if you are a nonresident civilian (non-military)
filing a joint Federal return with an Oklahoma resident
spouse, enter the amounts from Form 574 “Allocation of
Income and Deductions”.
Enclose a copy of your Federal return.
Oklahoma Amount column - Lines 1 through 18 “Okla-homa
Amount” column will be used to determine income
from Oklahoma sources included in Federal Adjusted
Gross Income.
Wages, salaries, tips, etc.
Enter that part of the Federal amount that represents
services performed in Oklahoma as a nonresident.
If you were a part-year resident, you must also add the
part of the Federal amount that was earned while you
were a resident.
Note: Form W-2 income protected under the Military
Spouses Residency Relief Act should not be entered in
the “Oklahoma Amount” column. Enter any Oklahoma
withholding on line 43. See the “Nonresident Spouse of
United States Military Servicemember” section on page
3 for more information.
Taxable interest income
Enter that part of the Federal amount that represents
interest income earned as a nonresident or part-year
resident that is part of the receipts of your business, in-cluding
partnerships and Sub S corporations, carried on
in Oklahoma and not otherwise exempt from Oklahoma
income tax. If you carry on business both in and out of
Oklahoma, see the instructions for Form 511NR, line 6.
If you were a part-year resident, you must also add the
non-business part of the Federal amount that was
earned while a resident.
Dividend income
Enter dividend income, earned as a nonresident or part-year
resident, that is part of the receipts of your business,
including partnerships and Sub S corporations, carried on
in Oklahoma and not otherwise exempt from Oklahoma
income tax. If you carry on business both in and out of
Oklahoma, see the instructions for Form 511NR, line 6.
If you were a part-year resident, you must also add the
non-business part of the Federal amount that was
earned while a resident.
Taxable refunds, credits, or offsets of
state and local income taxes
If you were a part-year resident, enter that part of the
Federal amount that was received while an Oklahoma
resident.
Do not enter any amount received during the period you
were a nonresident.
Alimony received
If you were a part-year resident, enter that part of the
Federal amount which represents the total alimony
received while an Oklahoma resident.
Do not enter any alimony received during the period you
were a nonresident.
Business income or (loss)
As a nonresident or part-year resident, enter that part of
the Federal amount that represents business income or
(loss) received from a business carried on in Oklahoma.
Business carried on in Oklahoma - Your business is
considered to be carried on in Oklahoma if you maintain,
operate or occupy desk space, an office, a shop, a store,
a warehouse, a factory, an agency or other place where
your affairs are regularly carried on in Oklahoma. This
definition is not exclusive. Your business is considered to
be carried on in Oklahoma if it is transacted here with a
fair measure of permanency and continuity.
Business carried on both within and without Okla-homa
- Net income or (loss) from a business activity
which is carried on both within and without Oklahoma of
a non-unitary character shall be separately allocated to
the state to which such activity is conducted. Net income
or (loss) from a business activity which is carried on both
within and without Oklahoma of a unitary character shall
be apportioned according to a prescribed formula or an
approved alternative method.
Note: Income protected under the Military Spouses
Residency Relief Act should not be entered in the “Okla-homa
Amount” column. See the “Nonresident Spouse of
United States Military Servicemember” section on page
3 for more information.
Capital gain or (loss)
As a nonresident or part-year resident, calculate the
amount to be included in the “Oklahoma Amount” col-umn
as capital gain or (loss) from Oklahoma sources.
Examples include gain or (loss) from the sale or ex-change
of real or tangible personal property located in
Oklahoma regardless of residency and the gain or (loss)
from the sale or exchange of intangible property that was
sold during the period of residency.
1
2
3
4
6
5
7
Select Line Instructions
9
10
11
12
13
14
15
17
20
25
22
26
Other gains or (losses)
Enter that part of the Federal amount that represents
gain or (loss) from the sale or exchange of noncapital
assets from Oklahoma sources. An example includes a
gain or (loss) from the sale of business property located
in Oklahoma.
Taxable amount of IRA Distribution
If you are a part-year resident, you must enter the part of
the Federal amount that was received while a resident.
Do not enter any amount received during the period you
were a nonresident.
Taxable amount of pensions and annuities
If you are a part-year resident, you must enter the part of
the Federal amount that was received while a resident.
Do not enter any amount received during the period you
were a nonresident.
Rental real estate, royalties, partnerships,
etc.
Enter that part of the Federal amount that was derived
from or connected with Oklahoma sources. See “What is
Oklahoma Source Income?” on page 4.
Passive losses are allowed in Oklahoma during the
same tax year utilized on the Federal return.
Report in the “Oklahoma Amount” column your share of
any income from a partnership of which you are a mem-ber
or an estate or trust of which you are a beneficiary if
from Oklahoma sources.
Farm income or (loss)
As a nonresident or part-year resident, enter that part
of the Federal amount that represents income or (loss)
from farming carried on in Oklahoma.
Unemployment compensation
If you were a part-year resident, you must enter the part
of the Federal amount that was received while a resi-dent.
Do not enter any amount received during the period you
were a nonresident.
Note: You are required to add back the up to $2,400 of
unemployment compensation exempt from Federal tax
under IRC Section 85(c). See the instructions for Sched-ule
511NR-A, line 7, number 6.
Social Security Benefits
If you were a part-year resident, you must enter the part
of the Federal taxable amount that was received while
you were a resident.
Do not enter any amount received during the period you
were a nonresident.
Other income
Enter the part of the Federal amount from or connected
with Oklahoma sources as a nonresident or part-year
resident.
If you were a part-year resident, you must also add the
part of the Federal amount while a resident.
If you have a net operating loss from Oklahoma sources
(without a corresponding Federal net operating loss) that
you are carrying forward, enter the amount of the loss on
Schedule 511NR-B, line 9, and enclose the applicable
schedule from Form 511NR-NOL.
Total Federal adjustments to income
Federal Amount column - Enter the total adjustments
to income reported on your Federal Form 1040. Ex-amples
include penalty on early withdrawal of savings,
IRA deduction, deduction for self-employment tax, and
moving deduction.
Oklahoma Amount column - If you were a nonresident
or part-year resident, enter only adjustments attribut-able
to income taxed by Oklahoma. If the adjustment
is not attributable to income, the adjustment should be
prorated based on the amount paid while an Oklahoma
resident to total amount paid.
IRA deductions will be prorated on the basis of Oklaho-ma
earned income to total earned income per taxpayer.
Moving expense deduction is an allowable adjustment in
the “Oklahoma Amount” column for part-year residents
moving into Oklahoma.
Additions
Enter the total from Schedule 511NR-A, line 8. See
Schedule 511NR-A instructions on pages 16-17.
Subtractions
Enter the total from Schedule 511NR-B, line 15. See
Schedule 511NR-B instructions on pages 18-21.
Adjusted Gross Income - ALL SOURCES
Enter the amount from page 1, Form 511NR, line 24.
This is your Federal Adjusted Gross Income after Okla-homa
Additions and Subtractions, which is your Adjusted
Gross Income from all sources.
Adjustments
Enter the total from Schedule 511NR-C, line 8. See
Schedule 511NR-C instructions on pages 21-24.
Select Line Instructions
8
9
10
11
35
34
37
36
Deductions
• Enter the Oklahoma standard deduction if you did not
claim itemized deductions on your Federal return.
If your filing status is single or married filing separate.
your Oklahoma standard deduction is $5,800.
If your filing status is head of household, your Okla-homa
standard deduction is $8,500.
If your filing status is married filing joint or qualify-ing
widow(er), your Oklahoma standard deduction is
$11,600.
• If you claimed itemized deductions on your Federal re-turn
(Form 1040, Schedule A), enter the amount of your
allowable itemized deductions. (Enclose a copy of your
Federal Schedule A.)
Exemptions and Dependents
Oklahoma allows $1,000 for each exemption claimed at
the top of the form of page 1 of Form 511NR.
Tax From Tax Table
Using Form 511NR, line 31, find your tax in the Tax
Table. Enter the result here, unless you used Form 573
“Farm Income Averaging”. If you used Form 573, enter
the amount from Form 573, line 22, and enter a “1” in the
box.
Amounts withdrawn from a Health Savings Account for
any purpose other than those described in 36 OS Sec.
6060.17 and which are included in your Federal adjusted
gross income are subject to an additional 10% tax. Add
the additional 10% tax to your tax from the tax table* and
enter a “2” in the box.
* If you also used Form 573, add the 10% tax to the tax
from Form 573, line 22.
Child Care/Child Tax Credit
Complete Form 511NR, line 33 unless your adjusted
gross income from all sources (Form 511NR, line 24)
is less than your Federal adjusted gross income (Form
511NR, line 19). If your adjusted gross income from
all sources is less than your Federal adjusted gross
income, complete Schedule 511NR-D to determine the
amount to enter on Form 511NR, line 33.
If your Federal Adjusted Gross Income is $100,000 or
less and you are allowed either a credit for child care
expenses or the child tax credit on your Federal return,
then as a resident, part-year resident or nonresident
military, you are allowed a credit against your Oklahoma
tax. Your Oklahoma credit is the greater of:
• 20% of the credit for child care expenses allowed by
the Internal Revenue Code. Your allowed Federal credit
cannot exceed the amount of your Federal tax reported
on your Federal return.
or
• 5% of the child tax credit allowed by the Internal Rev-enue
Code. This includes both the nonrefundable child
tax credit and the refundable additional child tax credit.
If your Federal Adjusted Gross Income is greater than
$100,000 no credit is allowed.
Enclose a copy of your Federal return, and if applicable,
the Federal Child Care Credit schedule.
Tax Base
This is the amount of tax computed on the total income
from all sources. This is not your Oklahoma income
tax. To determine your Oklahoma income tax, complete
Form 511NR, lines 35 and 36.
Tax Percentage
The tax base (line 34) is prorated using the AGI from
Oklahoma sources divided by the AGI from all sources.
This prorated tax is your Oklahoma income tax (line 36).
Enter the Oklahoma Amount from Form 511NR, “Okla-homa
Column”, line 23 in box “a”. Enter the Federal
Amount from Form 511NR, “Federal Column”, line 24 in
box “b”. Divide “a” by “b”. Do not enter more than 100%.
This is your Oklahoma Income Tax
The Oklahoma Percentage from Form 511NR, line 35
shall be multiplied by the amount of base tax (Form
511NR, line 34) in order to determine the amount of in-come
tax which must be paid to the State of Oklahoma.
Credit for Tax Paid another State
A resident or part-year resident taxpayer who receives
income for personal services performed in another state
while a resident of Oklahoma must report the full amount
of such income in the “Oklahoma Amount” column. If
the other state also taxes the income, a credit is allowed
on Form 511NR. Complete Oklahoma Form 511TX and
furnish a copy of the other state(s) return or Form W-2G
if the taxing state does not allow a return to be filed for
gambling winnings (i.e. Mississippi). Personal service
income not included in the “Oklahoma Amount” column
does not qualify for this credit.
Note: Nonresident taxpayers do not qualify for this credit. Taxpayers
who have claimed credit for taxes paid to another state on the other
state’s income tax return do not qualify to claim this credit on the Okla-homa
return based on the same income.
Select Line Instructions
28
29
32
33
e file
Go easy on yourself...
make our website your starting
point for e-filing both your
state and federal
income tax returns!
www.tax.ok.gov
Oklahoma
12
38
Select Line Instructions
Other Credits
The amount of other credits as claimed on Form 511CR should
be entered on this line. Enter in the box the number that corre-sponds
with the credit to which you are entitled. If you qualify for
more than one type of credit, enter “99” in the box. See below for
a list of the credits available on Form 511CR. You can obtain this
form from our website at www.tax.ok.gov.
Effective July 1, 2011 - Tax credits transferred or allocated must
be reported on Oklahoma Tax Commission Form 569. Failure to
file Form 569 will result in the affected credits being denied by the
Oklahoma Tax Commission pursuant to 68 OS Sec. 2357.1A-2.
• Oklahoma Investment/New Jobs Credit
Enclose Form 506.
68 OS Sec. 2357.4 and Rule 710:50-15-74.
• Coal Credit
68 OS Sec. 2357.11 and Rule 710:50-15-76.
• Credit for Energy Assistance Fund Contribution
68 OS Sec. 2357.6.
• Venture Capital Credit
68 OS Sec. 2357.7,8 and Rule 710:50-15-77,78.
• Credit for Investment in a Clean-Burning Motor Vehicle Fuel
Property or Investment in Qualified Electric Motor Vehicle
Property
68 OS Sec. 2357.22 and Rule 710:50-15-81.
• Credit for Hazardous Waste Disposal
27A OS Sec. 2-11-303 and Rule 710:50-15-75.
• Credit for Qualified Recycling Facility
68 OS Sec. 2357.59 and Rule 710:50-15-84.
• Small Business Capital Credit
Enclose Form 527-A.
68 OS Sec. 2357.60 - 2357.65 and Rule 710:50-15-86.
• Oklahoma Agricultural Producers Credit
Enclose Form 520.
68 OS Sec. 2357.25 and Rule 710:50-15-85.
• Small Business Guaranty Fee Credit
Enclose Form 529.
68 OS Sec. 2357.30.
• Credit for Employers Providing Child Care Programs
68 OS Sec. 2357.26 and Rule 710:50-15-91.
• Credit for Entities in the Business of Providing
Child Care Services
68 OS Sec. 2357.27.
• Credit for Food Service Establishments that Pay for
Hepatitis A Vaccination for their Employees
68 OS Sec. 2357.33.
• Credit for Commercial Space Industries
68 OS Sec. 2357.13.
• Credit for Tourism Development or Qualified Media Produc-tion
Facility
68 OS Sec. 2357.34 - 2357.40.
• Oklahoma Local Development and Enterprise Zone
Incentive Leverage Act Credit
68 OS Sec. 2357.81.
• Credit for Qualified Rehabilitation Expenditures
68 OS Sec. 2357.41 and Rule 710:50-15-108.
• Credit for Space Transportation Vehicle Provider
68 OS Sec. 2357.42 and Rule 710:50-15-93.
• Rural Small Business Capital Credit
Enclose Form 526-A.
68 OS Sec. 2357.71 - 2357.76 and Rule 710:50-15-87.
• Credit for Electricity Generated by Zero-Emission
Facilities
68 OS Sec. 2357.32A.
• Credit for Financial Institutions Making Loans under
the Rural Economic Development Loan Act
68 OS Sec. 2370.1.
• Credit for Manufacturers of Small Wind Turbines
68 OS Sec. 2357.32B and Rule 710:50-15-92.
• Credit for Qualified Ethanol Facilities
68 OS Sec. 2357.66 and Rule 710:50-15-106.
• Poultry Litter Credit
68 OS Sec. 2357.100 and Rule 710:50-15-95.
• Volunteer Firefighter Credit
Enclose the Council on Firefighter Training’s Form.
68 OS Sec. 2385.7 and Rule 710:50-15-94.
• Credit for Qualified Biodiesel Facilities
68 OS Sec. 2357.67 and Rule 710:50-15-98.
• Film or Music Project Credit
Enclose Form 562.
68 OS Sec. 2357.101 and Rule 710:50-15-101.
• Credit for Breeders of Specially Trained Canines
68 OS Sec. 2357.203 and Rule 710:50-15-97.
• Credit for Wages Paid to an Injured Employee
68 OS Sec. 2357.47 and Rule 710:50-15-107.
• Credit for Modification Expenses Paid for an Injured Employee
68 OS Sec. 2357.47 and Rule 710:50-15-107.
• Dry Fire Hydrant Credit
68 OS Sec. 2357.102 and Rule 710:50-15-99.
• Credit for the Construction of Energy Efficient Homes
68 OS Sec. 2357.46 and Rule 710:50-15-104.
• Credit for Railroad Modernization
68 OS Sec. 2357.104 and Rule 710:50-15-103.
• Research and Development New Jobs Credit
Enclose Form 563.
68 OS Sec. 54006 and Rule 710:50-15-105.
• Gas Used in Manufacturing
68 OS Sec. 2357(C).
• Credit for Biomedical Research Contribution
68 OS Sec. 2357.45 and Rule 710:50-15-113.
• Credit for Employees in the Aerospace Sector
Enclose Form 564.
68 OS Sec. 2357.301 & 2357.304 and Rule 710:50-15-109.
• Credits for Employers in the Aerospace Sector
Enclose Form 565.
68 OS Sec. 2357.301, 2357.302 and 2357.303 and Rule
710:50-15-109.
• Wire Transfer Fee Credit
68 OS Sec. 2357.401 and Rule 710:50-15-111.
• Credit for Manufacturers of Electric Vehicles
68 OS Sec. 2357.402 and Rule 710:50-15-112.
• Business Activity Tax Credit
Enclose Form 511-BAT.
68 OS Sec. 1219 and Rule 710:95-19-6.
• Credit for Cancer Research Contribution
68 OS Sec. 2357.45 and Rule 710:50-15-113.
• Oklahoma Capital Investment Board Tax Credit
74 OS Sec. 5085.7
13
* Use tax is calculated the same as sales tax. Your local rate would be the state sales tax rate of 4.5% (.045) plus the applicable city
and/or county rate based on where you lived when the purchase was made. The rate charts can be found on our website at:
www.tax.ok.gov.
Oklahoma Use Tax
(For taxpayers who lived at least part of 2011 in Oklahoma)
Every state with a sales tax has a companion tax for
purchases made outside the state. In Oklahoma, that tax
is called “use tax”. If you have purchased items for use
in Oklahoma from retailers who do not collect Oklahoma
sales tax whether by mail order, catalog, television
shopping networks, radio, Internet, phone or in person,
you owe Oklahoma use tax on those items. Use tax is
paid by the buyer when the Oklahoma sales tax has not
been collected by the seller. Individuals in Oklahoma
are responsible for paying use tax on their out-of-state
purchases.
Examples of items that are subject to sales tax include
books, compact discs, computer equipment, computer
software, electronics, clothing, appliances, furniture,
sporting goods and jewelry. When an out-of-state retailer
does not collect Oklahoma sales tax, the responsibility of
paying the tax falls on the purchaser.
Use tax is calculated at the same rate as sales tax,
which varies by city and county. The state sales tax rate
is 4.5% (.045) plus the applicable city and/or county
rates. If you do not know the exact amount of Oklahoma
use tax you owe based on your city and county sales tax
rate, you can either:
1. Use the tax table on page 14 or multiply your
Adjusted Gross Income from line 1 by 0.056% (.00056).
or
Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases
1 Enter the total amount of out-of-state purchases made while living in Oklahoma . . . . . . . . . . . . . .
2 Multiply line 1 by 7% (.07) or your local rate* and enter the amount . . . . . . . . . . . . . . . . . . . . . . . .
3 Enter the tax paid to another state on the purchases. This amount may not exceed the
amount on line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Subtract line 3 from line 2 and enter the results, rounded to the nearest whole dollar,
here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2
3
4
Use Tax Worksheet Two For Taxpayers Who Do Not Have Records of All Out-of-State Purchases
1 Purchases of items costing less than $1,000: See the Use Tax Table on page 14
to establish the use tax based on your Federal adjusted gross income from Form 511NR,
line 19. Multiply the use tax from the table by the tax percentage from Form 511NR, line 35 . . . . . . . .
2 Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to
calculate the amount of use tax owed.
2a Enter the total amount of out-of-state purchases made
while living in Oklahoma of $1,000 or more for
1/1/2011 through 12/31/2011 . . . . . . . . . . . . . . . . . . . . . . .
2b Multiply line 2a by 7% (.07) or your local rate*
and enter the amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Add lines 1 and 2b and enter the total amount of use tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Enter the tax paid to another state on the purchases. This amount may not exceed the
amount on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Subtract line 4 from line 3 and enter the results, rounded to the nearest whole dollar,
here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
3
4
5
2a
2b
Oklahoma Use Tax (continued)
2. Use one of the worksheets below to calculate
your Oklahoma use tax. Complete Worksheet One if you
kept records of all of your out-of-state purchases. Com-plete
Worksheet Two if you did not keep records of all of
your out-of-state purchases.
Worksheet Two has two parts. The first part is a calcu-lation
of the amount due on items that cost less than
$1,000 each and the second part is a calculation of the
amount due on items that cost $1,000 or more each. The
first calculation is based on a Use Tax Table that reflects
the estimated amount of use tax due by taxpayers with
varying amounts of Federal Adjusted Gross Income.
The estimated amount is 0.056% (.00056) of Federal
adjusted gross income. If you believe that estimate from
the table is too high for your out-of-state purchases, you
may estimate the amount you owe.
If you paid another state’s sales or use tax on any pur-chase,
that amount may be credited against the Okla-homa
use tax due on that purchase.
Note: Your use tax worksheets may be reviewed. If it is
determined that you owe more use tax than what is shown
on your return, you may be subject to an assessment for the
additional use tax.
40
See Page 14 for the
Oklahoma Use Tax Table
Select Line Instructions
14
Use Tax Table
At least But less than
Your Use Tax
Amount is:
0 2,090 1
2,090 4,670 2
4,670 6,420 3
6,420 8,170 4
8,170 9,920 5
9,920 11,795 6
11,795 13,545 7
13,545 15,295 8
15,295 17,170 9
17,170 18,920 10
18,920 20,670 11
20,670 22,420 12
22,420 24,295 13
24,295 26,045 14
26,045 27,795 15
27,795 29,670 16
29,670 31,420 17
31,420 33,170 18
33,170 34,920 19
34,920 36,795 20
36,795 38,545 21
38,545 40,295 22
40,295 42,170 23
42,170 43,920 24
43,920 45,670 25
45,670 47,420 26
47,420 49,295 27
49,295 51,045 28
51,045 52,795 29
52,795 54,670 30
54,670 and over
Business Activity Tax
Every sole proprietor or farmer, except single-member
limited liability companies (LLCS), doing business in
Oklahoma is required to file a Form 511-BAT. All LLCs,
including those that are disregarded entities for Federal
income tax purposes, are now required to file Form BT-
190. If filing a joint income tax return and both spouses
are doing business in Oklahoma, complete only one
Form 511-BAT.
If you began doing business in Oklahoma prior to Janu-ary
1, 2011, you are subject to an annual Business Activ-ity
Tax of $25. The Form 511-BAT must be enclosed with
your income tax return whether or not the $25 is due.
The Form 511-BAT can be downloaded from our website
at www.tax.ok.gov.
Individuals who timely pay the $25 Business Activity Tax
are entitled to a $25 nonrefundable income tax credit.
The $25 is entered on Form 511CR, line 43 and carried
to Form 511NR, line 38.
Oklahoma Income Tax Withheld
• If you have Form(s) W-2 showing Oklahoma
income tax withheld, you should also have Oklahoma
wages on the front page, Form 511NR, line 1 in the
Oklahoma Amount column. Enclose Form(s) W-2 to
substantiate Oklahoma withholding.
If your employer withheld Oklahoma taxes from your
wages in error, you must file an Oklahoma return in or-der
to receive a refund even though you have no income
from Oklahoma sources. A letter from your employer,
on company letterhead, and signed by an authorized
company official, explaining the error must accompany
your return.
• Oklahoma income tax is withheld from royalty
payments paid to nonresident royalty owners. Enter the
withholding on this line. You should have Oklahoma
royalty income on the front page of Form 511NR in the
Oklahoma amount column. Enclose Form 1099-MISC,
Form 500-A, Form K-1 or other documentation to sub-stantiate
Oklahoma withholding.
• Oklahoma income tax is withheld from distribu-tions
made by pass-through entities (partnerships, S
corporations, limited liability companies or trusts) to
nonresident members. If you are a nonresident member
of a pass-through entity, Oklahoma income tax should
have been withheld on any distribution of Oklahoma tax-able
income. Enter the Oklahoma income tax withheld
on your distribution. Enclose Form 500-B to substantiate
Oklahoma withholding.
If you are entering withholding on this line, you should
also have distributive income/(loss) from the pass-through
entity on the front page of Form 511NR in the
Oklahoma Amount Column. If not, enclose an explanation.
Note: If you are a nonresident partner and are electing
to be included in a composite return or are a nonresident
shareholder who has not filed a Form 512SA, do not
include your withholding on this line. The partnership
or the S corporation will claim the withholding on their
return.
For Amended Returns Only
• When amending Form 511NR you must adjust
Form 511NR, line 43 (Oklahoma Income Tax Withheld)
by subtracting any previous overpayments or adding
any tax previously paid. See the worksheet on page 5 of
Form 511NR.
Note: For amended returns the total amount of overpay-ment
must be refunded. None can be placed in estimat-ed
tax for the following year.
Oklahoma Estimated Tax Payment
Enter any payments you made on your estimated
Oklahoma income tax for 2011. Include any overpay-ment
from your 2010 return you applied to your 2011
estimated tax. If at least 66-2/3% of your gross income
is from farming, estimated payments are not required. If
claiming this exception, you must mark the box on this
line and enclose a complete copy of your Federal return.
Note: See page 4, “Estimated Income Tax” for informa-tion
on who is required to make estimated tax payments.
43
44
Select Line Instructions
41
multiply Federal AGI
times 0.00056
If Federal Adjusted Gross Income
(Form 511NR, line 19) is:
15
• Please enclose a check or money order payable to
“Oklahoma Tax Commission” for any balance due. Elec-tronic
payment options are available on our website at
www.tax.ok.gov. Should you choose to pay by check or
money order, please write your SSN and tax year on the
payment to ensure proper credit.
• Enclose copy of Federal return and W-2s, 1099s or
other withholding statements to substantiate income tax
withholdings.
• If you do not have a return envelope, please mail the
originals, along with any payment due, to the address
below:
Oklahoma Tax Commission
P.O. Box 26800
Oklahoma City, OK 73126-0800
When You Are Finished...
Select Line Instructions
Payments With Extension
If you filed Oklahoma extension Form 504 for 2011, enter
any amount you paid with that form.
Earned Income Credit
Residents and part-year residents are allowed an
Earned Income Credit. Enter the total from Schedule
511NR-E, line 4. See instructions on page 24.
Note: Nonresidents do not qualify for this credit.
Amount Credited to 2012 Estimated Tax
Refunds applied to the following year’s Oklahoma Esti-mated
Income Tax (at the taxpayer’s request) may not
be adjusted after the original due date of the return.
Donations
Schedule 511NR-F provides you with the opportunity
to make a financial gift from your refund to a variety of
Oklahoma organizations. Please note that this reduces
your refund if you choose to donate. The donation will be
forwarded to the appropriate agency.
Descriptive information for Schedule 511NR-F is on page
6 of the Form 511NR.
Place the line number of the organization from Schedule
511NR-F in the box on line 50. If giving to more than one
organization, put a “99” in the box on line 50.
Amount to be Refunded
If you do not choose direct deposit, you will be issued a
debit card. See “All About Refunds” on page 6 for more
information.
Eastern Red Cedar Revolving Fund
A donation to this fund may be made on a tax due return.
For information regarding this fund, please see Schedule
511NR-F: Information.
Underpayment of Estimated Tax Interest
You were required to make estimated tax payments if
your income tax liability exceeds your withholding by
$500 or more. To avoid the 20% Underpayment of Esti-mated
Tax Interest, timely filed estimated tax payments
and withholding are required to be the smaller of:
• 70% of the current year tax liability,
or
• 100% of your prior year tax liability.
45
46
50
Underpayment of Estimated Tax Interest (continued)
The income tax liability is the Oklahoma income tax due
less all credits except amounts paid on withholding, esti-mated
tax and extension payments.
Note: No underpayment of estimated tax interest shall
be imposed if the income tax liability shown on the
return is less than $1,000. If you do not meet one of the
above exceptions, you may complete Form OW-8-P or
the OTC will figure the interest and send you a bill.
Delinquent Penalty and Interest
After the original due date of the return, compute 5%
penalty on the income tax due (line 53 minus lines 40
and 41). Compute interest on the income tax due at
1 1/4% per month from the original due date of the re-turn.
An extension does not extend the date for payment
of tax.
Note: If you have a valid extension of time to file your
tax return, delinquent penalty is not due if 90% of your
income tax was paid by the original due date of the
return. Delinquent interest is due on any income tax not
paid by the original due date of the return.
Title 68, Oklahoma Statutes, provides that any term
used in this Act shall have the same meaning as
when used in a comparable context in the Internal
Revenue Code, except when specifically provided
52 for in the Oklahoma Statutes or rules.
54
49 56
55
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16
Schedule 511NR-A
The “Federal Amount” column is a summary of your Oklahoma allowable additions and subtractions from ALL SOURCES,
as though all income and deductions are from Oklahoma sources.
State and Municipal Bond Interest
Federal Amount column
If you received income on bonds issued by any state
or political subdivision thereof, exempt from Federal
taxation but not exempt from taxation by the laws of the
State of Oklahoma, the total of such income shall be
added to Federal Adjusted Gross Income.
1) Income from all bonds, notes or other obligations
issued by the State of Oklahoma, the Oklahoma
Capital Improvement Authority, the Oklahoma
Municipal Power Authority, the Oklahoma
Student Loan Authority, and the Oklahoma
Transportation Authority (formerly Turnpike
Authority) is exempt from Oklahoma income
tax. The profit from the sale of such bond, note
or other obligation shall be free from Oklahoma
taxation.
2) Income from local Oklahoma governmental
obligations issued after July 1, 2001, other than
those provided for in line 1, is exempt from
Oklahoma income tax. The exceptions are those
obligations issued for the purpose of providing
financing for projects for nonprofit corporations.
Local governmental obligations shall include
bonds or notes issued by, on behalf of, or for
the benefit of Oklahoma educational institutions,
cities, towns, or counties or by public trusts of
which any of the foregoing is a beneficiary.
3) Income from Oklahoma State and Municipal
Bonds issued prior to July 2, 2001, other than
those provided for in line 1, is exempt from
Oklahoma income tax only if so provided by the
statute authorizing their issuance.
4) Income on bonds issued by another state or
political subdivision thereof (non-Oklahoma),
exempt from Federal taxation, is taxable for
Oklahoma income tax.
Enclose a schedule of all municipal interest received by
source and amount. If the income is from a mutual fund
which invests in state and local government obligations,
enclose documentation from the mutual fund to
substantiate the percentage of income derived from
obligations exempt from Oklahoma tax.
Note: If the interest is exempt, the capital gain/(loss)
from the sale of the bond may also be exempt. The
gain/(loss) from sale of a state or municipal bond, other
than those provided for in line 1, is exempt only if so
provided by the statute authorizing its issuance. Enter
exempt gains on Schedule 511NR-B, line 11 and exempt
losses on Schedule 511NR-A, line 7.
Oklahoma Amount column
Enter that part of the “Federal Amount” column received
while a resident of Oklahoma.
A1 Lump-Sum Distributions
Federal Amount column
Lump-sum distributions not included in the Federal Ad-justed
Gross Income shall be added to the Federal AGI.
Rollovers are taxed in the same year as on the Federal
return. Enclose a copy of Form 1099, and complete
copy of Federal return.
Note: The lump-sum distribution may qualify for the
Schedule 511NR-B, line 6 “Other Retirement Income
exclusion.” It must be received from a qualified plan and
satisfy the requirements of the Internal Revenue Code
as specified in the instructions for the exclusion.
Oklahoma Amount column
Enter that part of the “Federal Amount” column that
represents the lump-sum distribution received while a
resident of Oklahoma.
Federal Net Operating Loss
Enter carryover(s) included on Federal Form 1040 and
on Form 511NR, line 15. See “Net Operating Loss”
instructions on pages 5 and 6.
Recapture of Depletion and Add Back of
Excess Federal Depletion
Federal Amount column
Upon the expiration of the lease, depletion claimed must
be restored to income in the case of non-producing
properties. Enter depletion claimed on a lease bonus
if no income was received from the property due to its
lease expiration. A complete schedule by property must
be furnished.
If the 22% Oklahoma option for computing depletion was
used in a previous year and the 65% Federal depletion
limitation applied in that year, you must add back any
unused Federal depletion being carried over from such
year and used in the current year’s Federal return. Ap-plicable
recapture is determined on a well-by-well basis.
For the Oklahoma option for computing depletion see
the instructions for Schedule 511NR-B, line 8. A com-plete
schedule by property must be furnished
Oklahoma Amount column
Enter that part of the “Federal Amount” column that repre-sents
the recapture of depletion on Oklahoma properties.
Enter that part of the “Federal Amount” column that
represents the add back of excess Federal depletion on
Oklahoma properties.
A2
A3
A4
A5
17
A6
Schedule 511NR-A
Expenses Incurred to Provide Child Care
Programs
Federal Amount column
Employers incurring expenses to provide accredited
Oklahoma child care programs for children of their em-ployees
may be allowed a credit. If the credit is allowed,
the eligible expenses upon which the credit is based
must be added back to arrive at Oklahoma taxable in-come.
See Form 511CR, line 12 for the credit. Enclose
a schedule of eligible expenses and the computation of
the credit.
Oklahoma Amount column
Enter the amount from the “Federal Amount” column.
Recapture of Contributions to Oklahoma
529 College Savings Plan
Federal Amount column -
• If an individual elects to take a rollover on a contribu-tion
within one year of the date of the contribution, for
which a deduction was taken on the previous year’s
return, the amount of such rollover is included in income.
As used in this paragraph, “rollover” means the transfer
of funds from the Oklahoma College Savings Plan to any
other plan under IRC Section 529
• An individual who makes a non-qualified withdrawal
of contributions for which a deduction was taken in tax
year 2005 or later, such non-qualified withdrawal and
any earnings thereon are included in income. If any of
the earnings have already been included in your Federal
adjusted gross income, do not include those earnings
again on this line.
Oklahoma Amount column -
Enter that part of the “Federal Amount” column that
represents the rollover taken or non-qualified withdrawal
received while a resident of Oklahoma.
Other Additions
Enter in the box on Schedule 511NR-A, line 7, the ap-propriate
number as listed below which shows the type
of addition. If you have more than one addition, enter the
number “99”.
Federal Amount column
Enter the number “1” if the following applies:
Losses from the sale of exempt government obligations:
See the note in the instructions for Schedule 511NR-A,
line 1 and Schedule 511NR-B, line 1. Enclose Federal
Schedule D.
Enter the number “2” if the following applies:
If you are a swine or poultry producer who has deducted
depreciation on an accelerated basis on your Oklahoma
tax return in previous tax years (Schedule 511NR-C, line
7, Number “3”), the asset may be fully depreciated for
Oklahoma purposes. Any depreciation deducted on this
year’s Federal return, after the date the asset has been
fully depreciated on your Oklahoma return, must be add-ed
back to avoid a duplication of depreciation. Enclose
a copy of the Federal depreciation schedule showing the
depreciation taken on the asset.
Other Additions - Federal Amount column (continued)
Enter the number “3” if the following applies:
If a qualified Oklahoma refinery, of which you are a
partner or shareholder, elected to expense the cost of
qualified refinery property, such property is fully depreci-ated
for Oklahoma purposes. For Oklahoma purposes,
no depreciation expense can be taken for this tax year
on such property. Enter your pro-rata share of such
depreciation. Include the partnership’s or corporation’s
name and ID number.
Enter the number “4” if the following applies:
You will have an amount on this line if a pass-through
entity, of which you are a member:
• was required to add-back rents and interest
expenses paid to a captive real estate investment trust
when determining Oklahoma distributable income; or
• was a captive real estate trust that was required to
add-back the dividends-paid deduction when determin-ing
Oklahoma distributable income.
Enter your pro-rata share of such add-back. Include your
pass-through entity’s name and ID number.
Enter the number “5” if the following applies:
Enter any additions not previously claimed. Enclose a
detailed explanation specifying the type of addition and
Oklahoma Statute authorizing the addition, and verifying
documents.
Oklahoma Amount column
Enter the part of the “Federal Amount” column that rep-resented:
1. losses from the sale of exempt government obliga-tions
incurred while a resident of Oklahoma,
2. the depreciation on Oklahoma property added
back,
3&4. the amount of the add-back included in your pro-rata
share of the Oklahoma distributable income,
5. the applicable portion of any addition not previously
claimed.
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e file
Schedule 511NR-B
Interest on U.S. Obligations
Federal Amount column - If you report interest on
bonds, notes and other obligations of the U.S. govern-ment
on your Federal return, this income may be exclud-ed
if a detailed schedule is furnished, accompanied with
1099s showing the amount of interest income and the
name of the obligation from which the interest is earned.
If the income is from a mutual fund which invests in
U.S. government obligations, enclose documentation
from the mutual fund to substantiate the percentage of
income derived from obligations exempt from Oklahoma
tax. Interest from entities such as FNMA & GNMA does
not qualify.
Note: The capital gain/loss from the sale of an U.S.
Government Obligation is exempt. Enter exempt gains
on Schedule 511NR-B, line 11, and exempt losses on
Schedule 511NR-A, line 7.
Oklahoma Amount column - Enter that part of the
“Federal Amount” column that represents U.S. Govern-ment
interest included on Form 511NR, line 2, in the
“Oklahoma Amount” column.
Taxable Social Security
Federal Amount column - Social Security benefits
received by an individual shall be exempt from taxable
income, to the extent such benefits are included in the
Federal Adjusted Gross Income.
Oklahoma Amount column - Enter that part of the
“Federal Amount” column that represents Social Security
benefits exempt by statute included on Form 511NR, line
14, in the “Oklahoma Amount” column.
Federal Civil Service Retirement in Lieu of Social
Security
Federal Amount column - Each individual may ex-clude
100% of their retirement benefits received from the
Federal Civil Service Retirement System (CSRS), includ-ing
survivor benefits, paid in lieu of Social Security to the
extent such benefits are included in the Federal Adjusted
Gross Income. Enter your Retirement Claim Number from
your Form CSA 1099-R or CSF 1099-R in the box on
Schedule 511NR-B, line 3. Enclose a copy of Form CSA
1099-R or CSF 1099-R with your return. To be eligible,
such 1099-R must be in your name.
Note: Retirement benefits paid under the Federal Em-ployees
Retirement System (FERS) do not qualify for
this exclusion. However, for retirement benefits contain-ing
both a FERS component and a CSRS component,
the CSRS component will qualify for the exclusion.
Provide substantiation for the CSRS component.
Oklahoma Amount column - Each individual may ex-clude
100% of their CSRS retirement benefits included
on Form 511NR, line 10, in the “Oklahoma Amount”
column.
Military Retirement
Federal Amount column - Each individual may exclude
the greater of 75% of their military retirement benefits
or $10,000, but not to exceed the amount included in
the Federal Adjusted Gross Income. Military retirement
benefits are those benefits received by an individual
from any component of the Armed Forces of the United
States.
Oklahoma Amount column - Each individual may
exclude 75% of their military retirement benefits sourced
to Oklahoma or $10,000, whichever is greater. “Sourced to
Oklahoma” means the military retirement benefits entered
on Form 511NR, line 10, in the “Oklahoma Amount” column.
Military retirement benefits are those benefits received by
an individual from any component of the Armed Forces of
the United States.
Oklahoma Government or Federal Civil Service
Retirement
Federal Amount column - Each individual may exclude
their retirement benefits up to $10,000, but not to exceed
the amount included in the Federal Adjusted Gross Income.
(To be eligible retirement income must be in your name.)
The retirement benefits must be received from the follow-ing:
the civil service of the United States*, the Oklahoma
Public Employees Retirement System of Oklahoma, the
Oklahoma Teacher’s Retirement System, the Oklahoma
Law Enforcement Retirement System, the Oklahoma
Firefighters Pension and Retirement System, the Oklahoma
Police Pension and Retirement System, the Employee
retirement systems created by counties pursuant to 19 OS
Sec. 951, the Uniform Retirement System for Justices and
Judges, the Oklahoma Wildlife Conservation Department
Retirement Fund, the Oklahoma Employment Security
Commission Retirement Plan, or the Employee retirement
systems created by municipalities pursuant to 11 OS Sec.
48-101 of the Oklahoma Statutes. (Enclose a copy of Form
1099-R.)
* Do not include on this line the CSRS retirement benefits
already excluded on Schedule 511NR-B, line 3.
Note: An early distribution from a retirement fund due to
termination of employment prior to retirement or disability
does not qualify for the $10,000 retirement income exclu-sion.
Generally, there is a “1” in box 7 of your Form 1099-R
for this type of distribution. This distribution may qualify
for the “Other Retirement Income” exclusion on Schedule
511NR-B, line 6.
Oklahoma Amount column - Enter all or part of the
amount reported in the “Federal Amount” column that
represents the income that is included on Form 511NR, line
10, in the “Oklahoma Amount” column. This exclusion is not
prorated.
B1
18
B2
B3
B4
B5
(continued on page 19)
19
B6 Other Retirement Income
Federal Amount Column - Each individual may exclude
their retirement benefits, up to $10,000, but not to exceed
the amount included in the Federal Adjusted Gross Income.
For any individual who claims the retirement exclusion on
Schedule 511NR-B, line 5, the amount of the exclusion on
this line cannot exceed $10,000 minus the amount already
claimed on Schedule 511NR-B, line 5, in the “Federal
Amount” column (if less than zero, enter zero).
The retirement benefits must be received from the follow-ing
and satisfy the requirements of the Internal Revenue
Code (IRC): an employee pension benefit plan under IRC
Section 401, an eligible deferred compensation plan under
IRC Section 457, an individual retirement account, annuity
or trust or simplified employee pension under IRC Section
408, an employee annuity under IRC Section 403 (a) or (b),
United States Retirement Bonds under IRC Section 86, or
lump-sum distributions from a retirement plan under IRC
Section 402 (e). Enclose a copy of Form 1099-R or other
documentation.
Oklahoma Amount Column - You may exclude up to
$10,000, but not to exceed the amount of qualified retire-ment
benefits reported in the “Oklahoma Amount” column
on the front of Form 511NR. For any individual who claims
the retirement exclusion on Schedule 511NR-B, line 5, the
amount of the exclusion on this line cannot exceed $10,000
minus the amount already claimed on Schedule 511NR-B,
line 5, in the “Oklahoma Amount” column (if less than zero,
enter zero).
Enclose a copy of Form 1099 or other supporting docu-mentation.
U.S. Railroad Retirement Board Benefits
Federal Amount column - All qualified U.S. Railroad
Retirement Board benefits that are included in the Fed-eral
Adjusted Gross Income may be excluded.
Oklahoma Amount column - Enter that part of the
“Federal Amount” column that represents U.S. Railroad
Retirement benefits exempt by statute included in the
“Oklahoma Amount” column.
Additional Depletion
Federal Amount column - Depletion on oil and gas
well production, at the option of the taxpayer, may be
computed at 22% of gross income derived from each
property (regardless where located) during the taxable
year. Any depletion deduction allowable is the amount so
computed minus the Federal depletion claimed. If Okla-homa
Options are exercised, the Federal depletion not
used due to the 65% limitation may not be carried over
for Oklahoma purposes. A complete detailed schedule
by property must be furnished.
Additional Depletion (continued)
Note: Taxpayers whose fiscal year ends in 2012 and
major oil companies, as defined by 52 OS Sec. 288.2,
when computing Oklahoma depletion shall be limited to
50% of the net income (computed without the allowance
for depletion) from each property.
Lease bonus received is considered income subject to
depletion. If depletion is claimed on a lease bonus and
no income is received as a result of nonproducing prop-erties,
upon expiration of the lease, such depletion must
be restored on Schedule 511NR-A, line 4, in the year the
lease expires.
If you have Federal depletion being carried over into this
year, see Schedule 511NR-A, line 4.
Oklahoma Amount column - Enter that part of the
“Federal Amount” column that represents additional
depletion only from Oklahoma properties, the net income
of which is included in the “Oklahoma Amount” column
on the front of Form 511NR.
Oklahoma Net Operating Loss
The loss year return must be filed to establish the Okla-homa
Net Operating Loss.
Federal Amount column - Enter the Oklahoma net
operating loss, computed based on the “Federal Amount
Column” carried over from previous years. Enclose a
detailed schedule showing origin and NOL computation
and enclose a copy of Federal NOL computation. See
“Net Operating Loss” instructions on pages 5 and 6.
(Also see Schedule 511NR-A, line 3.)
Oklahoma Amount column - Enter the Oklahoma net
operating loss, which was computed on the “Oklahoma
Amount Column” carried over from previous years.
Enclose a detailed schedule showing origin and NOL
computation. See “Net Operating Loss” instructions on
pages 5 and 6. (Also see Schedule 511NR-A, line 3.)
Schedule 511NR-B
B7
B8
B9
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B10
20
Exempt Tribal Income
Federal Amount Column - If the tribal member’s
principal residence is on “Indian country” as defined in
18 U.S.C. Section 1151, the income earned on Indian
country may be deducted. Legally acknowledged Indian
country must be within the jurisdiction of the tribe of
which he or she is a member. All claimants must provide
sufficient information to support that these requirements
have been satisfied.
Provide the following information for tax year 2011:
a. A copy of your tribal membership card or certification
by your tribe as to your tribal membership during the tax
year; and
b. A copy of the trust deed, or other legal document,
which describes the real estate upon which you main-tained
your principal place of residence and which was
an Indian allotment, restricted, or held in trust by the
United States during the tax year. If your name does not
appear on the deed, or other document, provide proof of
residence on such property; and
c. A copy of the trust deed, or other legal document,
which describes the real estate upon which you were
employed, performed work or received income and
which was held by the United States of America in trust
for a tribal member or an Indian tribe or which was
allotted or restricted Indian land during the tax year. Also
a copy of employment or payroll records which show you
are employed on that Indian country or an explanation of
your work on Indian country; and
d. Any other evidence which you believe supports your
claim that you meet all of the criteria for exemption from
income tax.
All information to support your claim for refund must be
enclosed with your return.
Note: The military wages of an enrolled member of a
federally recognized Indian tribe shall be exempt from
Oklahoma individual tax when the income is compensa-tion
paid to an active member of the Armed Forces, if the
member was residing within his tribe’s “Indian Country”
at the time of entering service, and the member has not
elected to abandon such residence per Rule 710:50-
15-2. Provide a copy of your DD Form 2058-2: Native
American State Income Tax Withholding Exemption
Certificate, along with the information requested in para-graphs
a and b above.
Oklahoma Amount column - Enter the part of the “Fed-eral
Amount” column that represents tribal income ex-empt
by statute and included in the “Oklahoma Amount”
column.
Gains from Sale of Exempt Gov’t Obligations
Federal Amount Column- Gains from the sale of
exempt government obligations: see the note in the
instructions for Schedule 511NR-A, line 1, and Schedule
511NR-B, line1. Enclose Federal Schedule D.
Oklahoma Amount Column- Enter that part of the
“Federal Amount” column that represents gains from the
sale of exempt government obligations incurred while a
resident of Oklahoma.
Nonresident Active Duty Military Wages
Nonresident active duty military pay, covered under
the provisions of the Soldiers’ and Sailors’ Civil Relief
Act, should be deducted from Federal Adjusted Gross
Income before the calculation of tax under 68 OS Sec.
2362. Enter nonresident active duty military pay only to
the extent such pay is included on Form 511NR, line 1,
in the “Federal Amount” column. Enclose a copy of the
military Form W-2.
Oklahoma Capital Gain Deduction
Federal Amount Column – You can deduct qualifying
gains receiving capital treatment which are included in
Federal Adjusted Gross Income. “Qualifying gains re-ceiving
capital treatment” means the amount of net capi-tal
gains, as defined under the IRC Section 1222(11).
The qualifying gain must:
1) Be earned on real or tangible personal property
located within Oklahoma that you have owned
for at least five uninterrupted years prior to the
date of the sale;
2) Be earned on the sale of stock or ownership in-terest
in an Oklahoma headquartered company,
limited liability company, or partnership where
such stock or ownership interest has been
owned by you for at least two uninterrupted
years prior to the date of the sale; or
3) Be earned on the sale of real property, tangible
personal property or intangible personal property
located within Oklahoma as part of the sale of all
or substantially all of the assets of an Oklahoma
headquartered company, limited liability compa-ny,
or partnership or an Oklahoma proprietorship
business enterprise where such property has
been owned by such entity or business enter-prise
or owned by the owners of such entity or
business enterprise for a period of at least two
uninterrupted years prior to the date of the sale.
Enter the amount from Form 561NR, Column F, line
10. Enclose Form 561NR and a copy of your Federal
Schedule D.
Oklahoma Amount Column – Enter the amount from
Form 561NR, Column G, line 10.
Schedule 511NR-B
B12
B13
B11
B14
21
Miscellaneous: Other Subtractions
Enter in the box on Schedule 511NR-B, line 14, the ap-propriate
number as listed below, which shows the type
of income you are subtracting. If you are entitled to more
than one type of deduction, enter the number “99”.
• Enter the number “1” if the following applies:
Royalty income earned by an inventor from a product de-veloped
and manufactured in this state shall be exempt
from income tax for a period of seven years from Janu-ary
1 of the first year in which such royalty is received as
long as the manufacturer remains in this state. (74 OS
Sec. 5064.7 (A)(1))
To support your deduction please furnish:
1) copy of the patent.
2) copy of the royalty agreement with the Okla-homa
manufacturer.
3) copy of registration form from Oklahoma De-partment
of Commerce or Oklahoma Center for
the Advancement of Science and Technology
(OCAST).
• Enter the number “2” if the following applies:
Manufacturer’s exclusion. (74 OS Sec. 5064.7 (A)(2))
• Enter the number “3” if the following applies:
Historical Battle Sites: There shall be a deduction,
limited to 50% of the capital gain, if you sell to the State
of Oklahoma any real property which was the site of a
historic battle during the nineteenth century and has
been designated a National Historic Landmark. (68 OS
Sec. 2357.24)
Miscellaneous: Other Subtractions (continued)
• Enter the number “4” if the following applies:
Small Business Incubator exclusion: Exemption for
income earned by the sponsor. (74 OS Sec. 5075) Ex-emption
for income earned by the tenant. (74 OS Sec.
5078)
• Enter the number “5” if the following applies:
Payments received as a result of a Military member be-ing
killed in a combat zone: Any payment made by the
United States Department of Defense as a result of the
death of a member of the Armed Forces who has been
killed in action in a designated combat zone shall be
exempt from Oklahoma income tax during the taxable
year in which the individual is declared deceased by the
Armed Forces. (68 OS Sec. 2358.1A)
• Enter the number “6” if the following applies:
Income earned by an individual whose Military spouse
was killed in a combat zone: Any income earned by the
spouse of a member of the Armed Forces of the United
States who has been killed in action in a designated
combat zone shall be exempt from Oklahoma income
tax during the taxable year in which the individual is
declared deceased by the Armed Forces. (68 OS Sec.
2358.1A)
• Enter the number “99” if the following applies:
Allowable deductions not included in (1) through (6):
Enter any allowable Oklahoma deductions from Federal
Adjusted Gross Income to arrive at Oklahoma Adjusted
Gross Income that were not previously claimed under
this heading “Miscellaneous: Other Subtractions”.
Enclose a detailed explanation specifying the type of
subtraction and Oklahoma Statute authorizing the sub-traction,
and verifying documents.
Schedule 511NR-B
Schedule 511NR-C
C1 Military Pay Exclusion
Oklahoma residents who are members of any compo-nent
of the Armed Services may exclude 100% of their
active military pay, including Reserve & National Guard
pay, received during the time they were a resident. The
military pay must be included in line 1 of the “Oklahoma
Amount” column to qualify for this exclusion. Retired
military see instructions for Schedule 511NR-B, line 4.
Qualifying Disability Deduction
If you are a resident or part-year resident individual with
a physical disability constituting a substantial handicap
to employment, you may deduct the expense incurred
while you were a resident to modify a motor vehicle,
home, or work place necessary to compensate for the
disability. Please enclose a schedule detailing the
expenses incurred and a description of the physical dis-ability
with documentation regarding the Social Security
or Veterans Administration recognition and/or allowance
of this expense.
Political Contribution
If you contributed money to a political party or candidate
for political office, you may deduct the amount contrib-uted
up to a maximum of $100 ($200 if a joint return is
filed).
Interest Qualifying for Exclusion
During the period of residency, residents and part-year
residents may partially exclude interest received from
a bank, credit union or savings and loan association
located in Oklahoma. The total exclusion for interest
claimed on your state return cannot exceed the inter-est
received from an Oklahoma bank, credit union or
savings and loan association included on Form 511NR,
line 2, of the “Oklahoma Amount” column or $100 [$200
if filing jointly even if only one spouse received interest
income], whichever is less.
C4
C3
C2
C5
22
Schedule 511NR-C
C6
C7
(continued on page 23)
Qualified Adoption Expense
During the period of residency, residents and part-year
residents may deduct “Nonrecurring adoption expenses”
not to exceed $20,000 per calendar year (68 OS Sec.
2358). Expenses are to be deducted in the year incurred.
“Nonrecurring adoption expenses” means adoption fees,
court costs, medical expenses, attorney fees and ex-penses
which are directly related to the legal process of
adoption of a child. Enclose a schedule describing the
expenses claimed.
Contributions to an Oklahoma 529 College
Savings Plan account(s)
Each individual may deduct contributions made to
accounts established pursuant to the Oklahoma College
Savings Plan Act. The maximum annual deduction is
the amount of contributions to all Oklahoma 529 College
Savings Plan accounts plus any contributions to such
accounts for prior tax years after December 31, 2004,
which were not deducted. If a rollover* or non-qualified
withdrawal is taken within the same tax year as a
contribution is made, the deduction for such contribution
must be reduced by the amount of the rollover or non-qualified
withdrawal. In no event can this deduction
exceed $10,000 ($20,000 on a joint return) per tax year.
Any amount of a contribution that is not deducted in the
year for which the contribution is made may be carried
forward as a deduction from income for the succeeding
5 years. If a rollover* or non-qualified withdrawal is taken
during the carryover period, the tax deduction otherwise
available must be reduced by the amount of the rollover
or non-qualified withdrawal. Deductions may be taken for
contributions and rollovers made during a taxable year
and up to April 15 of the succeeding year, or the due
date of a taxpayer’s state income tax return, excluding
extensions, whichever is later. A deduction for the same
contributions may not be taken for two different tax
years. Enclose proof of your contribution including the
name of the beneficiary and the account number.
* For purposes of reducing the deduction, “rollover”
means the transfer of funds from the Oklahoma College
Savings Plan to any other plan under IRC Section 529.
Contributions must be made to an Oklahoma 529 Col-lege
Savings Plan account(s). Contributions made to
other state’s college savings plans, the Coverdell
Education Savings Account or transfers from one
Oklahoma 529 College Savings Plan account to an-other
may not be deducted.
For information on setting up an Oklahoma College Sav-ings
Plan visit www.ok4savings.org or call toll-free (877)
654-7284.
Miscellaneous: Other Adjustments
Enter in the box on Schedule 511NR-C, line 7, the ap-propriate
number as listed below which shows the type
of deduction. If you are entitled to more than one deduc-tion
listed below, enter the number “99”.
Enter the number “1” if the following applies:
Qualified Medical Savings Account/Health Savings Ac-count:
Contributions made by an Oklahoma resident to
an Oklahoma medical savings account and the interest
earned on such account shall be exempt from taxation.
The medical savings account must be established in
this state pursuant to 63 OS Sec. 2621 through 2623.
In order to be eligible for this deduction, contributions
must be made to a medical savings account program
approved by either the State Department of Health or the
Insurance Commissioner. A statement of the contribu-tions
made to and interest earned on the account must
be provided by the trustee of the plan, and enclosed as
part of the filed return. Enclose a copy of the front page
of your Federal return. This is not on your W-2.
Contributions made by an Oklahoma resident to an Okla-homa
health savings account and the interest earned on
such account shall be exempt from taxation. The health
savings account must be established in this state pursu-ant
to 36 OS Sec. 6060.14 through 6060.18. A statement
of the contributions made to and interest earned on the
account must be provided by the trustee of the plan, and
enclosed as part of the filed return. This is not on your
W-2. Enclose a copy of your Federal return.
Note: If you took a Health/Medical Savings Account
Deduction to arrive at Federal adjusted gross income,
you cannot take a deduction on this line.
Enter the number “2” if the following applies:
Agricultural Commodity Processing Facility Exclusion:
Owners of agricultural commodity processing facili-ties
may exclude 15% of their investment in a new or
expanded agricultural commodity processing facil-ity
located within Oklahoma. “Agricultural commodity
processing facility” means buildings, structures, fixtures
and improvements used or operated primarily for the
processing or production of agricultural commodities to
marketable products. This includes each part of the facil-ity
which is used in the processing of agricultural com-modities,
including receiving, storing, transporting and
packaging or otherwise preparing the product for sale
or shipment. The investment is deemed made when the
property is placed in service. Under no circumstances
shall this exclusion lower your taxable income below
zero. In the event the exclusion does exceed income,
any unused portion may be carried over for a period
not to exceed six years. A schedule must be enclosed
showing the type of investment(s), the date placed in
service, and the cost of each investment. If the total
23
Schedule 511NR-C
(continued on page 24)
Miscellaneous: Other Adjustments - Enter the num-ber
“2” if the following applies (continued)
exclusion available is not used, a copy of the schedule
must be enclosed in the carryover year and show the
total exclusion available, the amount previously used
and amount available in the carryover year. If the exclu-sion
is through a partnership or corporation, the sched-ule
must also include the partnership’s or corporation’s
name, Federal ID number and your pro-rata share of the
exclusion.
Enter the number “3” if the following applies:
Depreciation Adjustment for Swine/Poultry Producers:
Individuals who are swine or poultry producers may
deduct depreciation on an accelerated basis for new
construction or expansion costs. The same deprecia-tion
method elected for Federal income tax purposes
will be used, except the assets will be deemed to have
a seven year life. Any depreciation deduction allowable
is the amount so computed minus the Federal deprecia-tion
claimed. Enclose a copy of the Federal depreciation
schedule and a computation of the accelerated Okla-homa
depreciation.
Note: Once you have fully depreciated an asset on your
Oklahoma return, you must add back any depreciation
deducted on your Federal return. See Schedule 511NR-A,
line 7.
Enter the number “4” if the following applies:
Discharge of Indebtedness for Farmers: An individual,
engaged in production of agriculture, may exclude
income resulting from the discharge of indebtedness in-curred
to finance the production of agricultural products.
Enclose Federal Schedule F and Form 1099-C or other
substantiating documentation.
Enter the number “5” if the following applies:
Oklahoma Police Corps Program Scholarship/Stipend:
You may deduct any scholarship or stipend, received
from participation in the Oklahoma Police Corps Pro-gram,
that is included in your Federal adjusted gross
income. The Oklahoma Police Corps was established
under Title 74 OS Section 2-140.1 through 2-140.11.
Enclose documentation to support amount claimed and
a copy of your Federal return.
Enter the number “6” if the following applies:
Deduction for Living Organ Donation: You may deduct
up to $10,000 of unreimbursed expenses if you, or
your dependent, donates one or more human organs
while living. “Human organs” mean all or part of a liver,
pancreas, kidney, intestine, lung, or bone marrow. The
deduction is allowed only one time and may be claimed
only for unreimbursed expenses that are incurred by you
and related to the organ donation of you or your depen-dent.
The deduction may only be claimed in the taxable
year in which the transplant occurs. Enclose a detailed
schedule of expenses claimed.
Enter the number “7” if the following applies:
Safety Pays OSHA Consultation Service exemption: An
employer that is eligible for and utilizes the Safety Pays
OSHA Consultation Service provided by the Oklahoma
Department of Labor shall receive a $1,000 exemption
for the tax year the service is utilized.
If this exclusion is through a partnership or corporation,
include the partnership’s or corporation’s name and
Federal ID number and your pro-rata share of the
exclusion.
Enter the number “8” if the following applies:
Qualified Refinery Property: If a qualified Oklahoma
refinery elected to expense the cost of qualified refinery
property, enter any of such expense allocated to you.
Enclose a copy of the written notice received from the
refinery indicating the amount of the allocation. Such
notice should include the company’s name and Federal
ID Number.
Enter the number “9” if the following applies:
Cost of Complying with Sulfur Regulations: If a qualified
refinery elected to allocate all or a portion of the cost of
complying with sulfur regulations to its owners, enter the
portion of such cost allocated to you. Enclose a copy of
the written notice received from the refinery indicating
the amount of the allocation. Such notice should include
the company’s name and Federal ID Number.
Enter the number “10” if the following applies:
Emergency Medical Personnel Death Benefit exclusion:
The $5,000 death benefit, provided for in 63 OS Sec. 1-
2505.1, paid to the designated beneficiary of an emer-gency
medical technician or a registered emergency
medical responder whose death is a result of their official
duties performed in the line of duty is exempt. Deduct
the $5,000 death benefit if such death benefit is included
in your Federal Adjusted Gross Income.
Enter the number “11” if the following applies:
Competitive Livestock Show Award: You may deduct
any payment of less than $600 received as an award
for participation in a competitive livestock show event if
such award is included in your Federal Adjusted Gross
Income. You must be able to substantiate this deduction
upon request.
Need help with the math
on your form?
Try using our 2-D fill-in forms
available at
www.tax.ok.gov
If your AGI from all sources (Form 511NR, line 24) is less
than your Federal AGI (Form 511NR, line 19), your Okla-homa
child care/child tax credit must be prorated.
Child Care/Child Tax Credit
If your Federal Adjusted Gross Income is $100,000 or
less and you are allowed either a credit for child care ex-penses
or the child tax credit on your Federal return, then
as a resident, part-year resident or nonresident military,
you are allowed a credit against your Oklahoma tax. Your
Oklahoma credit is the greater of:
• 20% of the credit for child care expenses allowed by
the Internal Revenue Code. Your allowed Federal credit
cannot exceed the amount of your Federal tax reported
on your Federal return.
or
• 5% of the child tax credit allowed by the Internal Rev-enue
Code. This includes both the nonrefundable child
tax credit and the refundable additional child tax credit.
If your Federal Adjusted Gross Income is greater than
$100,000, no credit is allowed.
Schedule 511NR-D
Residents and part-year residents complete Schedule
511NR-E to determine the amount of Oklahoma earned
income credit to enter on line 46.
Earned Income Credit
Residents and part-year residents are allowed a credit
equal to 5% of the earned income credit allowed on the
Federal return. The credit must be prorated on the ratio
of AGI-Oklahoma sources (line 23) to Federal AGI (line
19). Enclose a copy of your Federal return.
Schedule 511NR-E
Schedule 511NR-F provides you with the opportunity
to make a financial gift from your refund to a variety of
Oklahoma organizations.
Please place the line number of the organization from
Schedule 511NR-F in the box on line 50 of Form 511NR.
If you give to more than one organization, please put a
“99” in the box on line 50 of Form 511NR.
Descriptions of the organizations and the addresses
to mail a donation if you are not receiving a refund are
shown on page 6 of Form 511NR.
Schedule 511NR-F
D1
E1
24
Schedule 511NR-C
Miscellaneous: Other Adjustments (continued)
Enter the number “12” if the following applies:
Indian Employment Exclusion (employers only): All
qualified wages equal to the Federal Indian Employment
Credit set forth in 26 U.S.C.A., Section 45A, shall be de-ducted
from taxable income. Deduct on your Oklahoma
return, an amount equal to the reduction of salaries and
wages reported on your Federal return as a result of
your Form 8845 “Indian Employment Credit”. The deduc-tion
shall only be permitted for the tax years in which the
Federal credit is allowed, even if not used in such year
because of your tax liability limit. Enclose a copy of the
Federal return, Form 8845 and if applicable, Form 3800.
If the exclusion is through a partnership or corporation,
include the partnership’s or corporation’s name and Fed-eral
ID number and your pro-rata share of the exclusion.
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• Their Oklahoma Taxable Income is $14,793.
• First, they find the $14,750 - $14,800
income line.
• Next, they find the column for married filing
joint and read down the column.
• The amount shown where the income line
and filing status column meet is $384 (see
example at right). This is the amount they
must write on the tax line on their return.
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
* This column must also be used by a Qualified Widow(er).
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
14,700 14,750 578 381
14,750 14,800 581 384
14,800 14,850 583 386
0 50 0 0
50 100 0 0
100 150 1 1
150 200 1 1
200 250 1 1
250 300 1 1
300 350 2 2
350 400 2 2
400 450 2 2
450 500 2 2
500 550 3 3
550 600 3 3
600 650 3 3
650 700 3 3
700 750 4 4
750 800 4 4
800 850 4 4
850 900 4 4
900 950 5 5
950 1,000 5 5
1,000 1,050 5 5
1,050 1,100 6 5
1,100 1,150 6 6
1,150 1,200 7 6
1,200 1,250 7 6
1,250 1,300 8 6
1,300 1,350 8 7
1,350 1,400 9 7
1,400 1,450 9 7
1,450 1,500 10 7
1,500 1,550 10 8
1,550 1,600 11 8
1,600 1,650 11 8
1,650 1,700 12 8
1,700 1,750 12 9
1,750 1,800 13 9
1,800 1,850 13 9
1,850 1,900 14 9
1,900 1,950 14 10
1,950 2,000 15 10
2,000 2,050 15 10
2,050 2,100 16 11
2,100 2,150 16 11
2,150 2,200 17 12
2,200 2,250 17 12
2,250 2,300 18 13
2,300 2,350 18 13
2,350 2,400 19 14
2,400 2,450 19 14
2,450 2,500 20 15
2,500 2,550 21 15
2,550 2,600 22 16
2,600 2,650 23 16
2,650 2,700 24 17
2,700 2,750 25 17
2,750 2,800 26 18
2,800 2,850 27 18
2,850 2,900 28 19
2,900 2,950 29 19
2,950 3,000 30 20
3,000 3,050 31 20
3,050 3,100 32 21
3,100 3,150 33 21
3,150 3,200 34 22
3,200 3,250 35 22
3,250 3,300 36 23
3,300 3,350 37 23
3,350 3,400 38 24
3,400 3,450 39 24
3,450 3,500 40 25
3,500 3,550 41 25
3,550 3,600 42 26
3,600 3,650 43 26
3,650 3,700 44 27
3,700 3,750 45 27
3,750 3,800 46 28
3,800 3,850 47 28
3,850 3,900 49 29
3,900 3,950 50 29
3,950 4,000 52 30
4,000 4,050 53 30
4,050 4,100 55 31
4,100 4,150 56 31
4,150 4,200 58 32
4,200 4,250 59 32
4,250 4,300 61 33
4,300 4,350 62 33
4,350 4,400 64 34
4,400 4,450 65 34
4,450 4,500 67 35
4,500 4,550 68 35
4,550 4,600 70 36
4,600 4,650 71 36
4,650 4,700 73 37
4,700 4,750 74 37
4,750 4,800 76 38
4,800 4,850 77 38
4,850 4,900 79 39
4,900 4,950 81 39
4,950 5,000 83 40
5,000 5,050 85 41
5,050 5,100 87 42
5,100 5,150 89 43
5,150 5,200 91 44
5,200 5,250 93 45
5,250 5,300 95 46
5,300 5,350 97 47
5,350 5,400 99 48
5,400 5,450 101 49
5,450 5,500 103 50
5,500 5,550 105 51
5,550 5,600 107 52
5,600 5,650 109 53
5,650 5,700 111 54
5,700 5,750 113 55
5,750 5,800 115 56
5,800 5,850 117 57
5,850 5,900 119 58
5,900 5,950 121 59
5,950 6,000 123 60
$1,000
$2,000
$3,000
$4,000
$5,000
Up to $999
25
2011 Oklahoma Income Tax Table
* This column must also be used by a Qualified Widow(er). 26
6,000 6,050 125 61
6,050 6,100 127 62
6,100 6,150 129 63
6,150 6,200 131 64
6,200 6,250 133 65
6,250 6,300 135 66
6,300 6,350 137 67
6,350 6,400 139 68
6,400 6,450 141 69
6,450 6,500 143 70
6,500 6,550 145 71
6,550 6,600 147 72
6,600 6,650 149 73
6,650 6,700 151 74
6,700 6,750 153 75
6,750 6,800 155 76
6,800 6,850 157 77
6,850 6,900 159 78
6,900 6,950 161 79
6,950 7,000 163 80
7,000 7,050 165 81
7,050 7,100 167 82
7,100 7,150 169 83
7,150 7,200 171 84
7,200 7,250 173 85
7,250 7,300 175 86
7,300 7,350 178 87
7,350 7,400 180 88
7,400 7,450 183 89
7,450 7,500 185 90
7,500 7,550 188 91
7,550 7,600 190 92
7,600 7,650 193 94
7,650 7,700 195 95
7,700 7,750 198 97
7,750 7,800 200 98
7,800 7,850 203 100
7,850 7,900 205 101
7,900 7,950 208 103
7,950 8,000 210 104
8,000 8,050 213 106
8,050 8,100 215 107
8,100 8,150 218 109
8,150 8,200 220 110
8,200 8,250 223 112
8,250 8,300 225 113
8,300 8,350 228 115
8,350 8,400 230 116
8,400 8,450 233 118
8,450 8,500 235 119
8,500 8,550 238 121
8,550 8,600 240 122
8,600 8,650 243 124
8,650 8,700 245 125
8,700 8,750 248 127
8,750 8,800 251 128
8,800 8,850 253 130
8,850 8,900 256 131
8,900 8,950 259 133
8,950 9,000 262 134
9,000 9,050 264 136
9,050 9,100 267 137
9,100 9,150 270 139
9,150 9,200 273 140
9,200 9,250 275 142
9,250 9,300 278 143
9,300 9,350 281 145
9,350 9,400 284 146
9,400 9,450 286 148
9,450 9,500 289 149
9,500 9,550 292 151
9,550 9,600 295 152
9,600 9,650 297 154
9,650 9,700 300 155
9,700 9,750 303 157
9,750 9,800 306 158
9,800 9,850 308 160
9,850 9,900 311 162
9,900 9,950 314 164
9,950 10,000 317 166
10,000 10,050 319 168
10,050 10,100 322 170
10,100 10,150 325 172
10,150 10,200 328 174
10,200 10,250 330 176
10,250 10,300 333 178
10,300 10,350 336 180
10,350 10,400 339 182
10,400 10,450 341 184
10,450 10,500 344 186
10,500 10,550 347 188
10,550 10,600 350 190
10,600 10,650 352 192
10,650 10,700 355 194
10,700 10,750 358 196
10,750 10,800 361 198
10,800 10,850 363 200
10,850 10,900 366 202
10,900 10,950 369 204
10,950 11,000 372 206
11,000 11,050 374 208
11,050 11,100 377 210
11,100 11,150 380 212
11,150 11,200 383 214
11,200 11,250 385 216
11,250 11,300 388 218
11,300 11,350 391 220
11,350 11,400 394 222
11,400 11,450 396 224
11,450 11,500 399 226
11,500 11,550 402 228
11,550 11,600 405 230
11,600 11,650 407 232
11,650 11,700 410 234
11,700 11,750 413 236
11,750 11,800 416 238
11,800 11,850 418 240
11,850 11,900 421 242
11,900 11,950 424 244
11,950 12,000 427 246
12,000 12,050 429 248
12,050 12,100 432 250
12,100 12,150 435 252
12,150 12,200 438 254
12,200 12,250 440 256
12,250 12,300 443 259
12,300 12,350 446 261
12,350 12,400 449 264
12,400 12,450 451 266
12,450 12,500 454 269
12,500 12,550 457 271
12,550 12,600 460 274
12,600 12,650 462 276
12,650 12,700 465 279
12,700 12,750 468 281
12,750 12,800 471 284
12,800 12,850 473 286
12,850 12,900 476 289
12,900 12,950 479 291
12,950 13,000 482 294
13,000 13,050 484 296
13,050 13,100 487 299
13,100 13,150 490 301
13,150 13,200 493 304
13,200 13,250 495 306
13,250 13,300 498 309
13,300 13,350 501 311
13,350 13,400 504 314
13,400 13,450 506 316
13,450 13,500 509 319
13,500 13,550 512 321
13,550 13,600 515 324
13,600 13,650 517 326
13,650 13,700 520 329
13,700 13,750 523 331
13,750 13,800 526 334
13,800 13,850 528 336
13,850 13,900 531 339
13,900 13,950 534 341
13,950 14,000 537 344
14,000 14,050 539 346
14,050 14,100 542 349
14,100 14,150 545 351
14,150 14,200 548 354
14,200 14,250 550 356
14,250 14,300 553 359
14,300 14,350 556 361
14,350 14,400 559 364
14,400 14,450 561 366
14,450 14,500 564 369
14,500 14,550 567 371
14,550 14,600 570 374
14,600 14,650 572 376
14,650 14,700 575 379
14,700 14,750 578 381
14,750 14,800 581 384
14,800 14,850 583 386
14,850 14,900 586 389
14,900 14,950 589 391
14,950 15,000 592 394
$6,000
$7,000
$8,000
$9,000
$10,000
$11,000
$12,000
$13,000
$14,000
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
* This column must also be used by a Qualified Widow(er). 27
$15,000
$16,000
$17,000
$18,000
$19,000
$20,000
$21,000
$22,000
$23,000
15,000 15,050 594 396
15,050 15,100 597 399
15,100 15,150 600 402
15,150 15,200 603 405
15,200 15,250 605 407
15,250 15,300 608 410
15,300 15,350 611 413
15,350 15,400 614 416
15,400 15,450 616 418
15,450 15,500 619 421
15,500 15,550 622 424
15,550 15,600 625 427
15,600 15,650 627 429
15,650 15,700 630 432
15,700 15,750 633 435
15,750 15,800 636 438
15,800 15,850 638 440
15,850 15,900 641 443
15,900 15,950 644 446
15,950 16,000 647 449
16,000 16,050 649 451
16,050 16,100 652 454
16,100 16,150 655 457
16,150 16,200 658 460
16,200 16,250 660 462
16,250 16,300 663 465
16,300 16,350 666 468
16,350 16,400 669 471
16,400 16,450 671 473
16,450 16,500 674 476
16,500 16,550 677 479
16,550 16,600 680 482
16,600 16,650 682 484
16,650 16,700 685 487
16,700 16,750 688 490
16,750 16,800 691 493
16,800 16,850 693 495
16,850 16,900 696 498
16,900 16,950 699 501
16,950 17,000 702 504
17,000 17,050 704 506
17,050 17,100 707 509
17,100 17,150 710 512
17,150 17,200 713 515
17,200 17,250 715 517
17,250 17,300 718 520
17,300 17,350 721 523
17,350 17,400 724 526
17,400 17,450 726 528
17,450 17,500 729 531
17,500 17,550 732 534
17,550 17,600 735 537
17,600 17,650 737 539
17,650 17,700 740 542
17,700 17,750 743 545
17,750 17,800 746 548
17,800 17,850 748 550
17,850 17,900 751 553
17,900 17,950 754 556
17,950 18,000 757 559
18,000 18,050 759 561
18,050 18,100 762 564
18,100 18,150 765 567
18,150 18,200 768 570
18,200 18,250 770 572
18,250 18,300 773 575
18,300 18,350 776 578
18,350 18,400 779 581
18,400 18,450 781 583
18,450 18,500 784 586
18,500 18,550 787 589
18,550 18,600 790 592
18,600 18,650 792 594
18,650 18,700 795 597
18,700 18,750 798 600
18,750 18,800 801 603
18,800 18,850 803 605
18,850 18,900 806 608
18,900 18,950 809 611
18,950 19,000 812 614
19,000 19,050 814 616
19,050 19,100 817 619
19,100 19,150 820 622
19,150 19,200 823 625
19,200 19,250 825 627
19,250 19,300 828 630
19,300 19,350 831 633
19,350 19,400 834 636
19,400 19,450 836 638
19,450 19,500 839 641
19,500 19,550 842 644
19,550 19,600 845 647
19,600 19,650 847 649
19,650 19,700 850 652
19,700 19,750 853 655
19,750 19,800 856 658
19,800 19,850 858 660
19,850 19,900 861 663
19,900 19,950 864 666
19,950 20,000 867 669
20,000 20,050 869 671
20,050 20,100 872 674
20,100 20,150 875 677
20,150 20,200 878 680
20,200 20,250 880 682
20,250 20,300 883 685
20,300 20,350 886 688
20,350 20,400 889 691
20,400 20,450 891 693
20,450 20,500 894 696
20,500 20,550 897 699
20,550 20,600 900 702
20,600 20,650 902 704
20,650 20,700 905 707
20,700 20,750 908 710
20,750 20,800 911 713
20,800 20,850 913 715
20,850 20,900 916 718
20,900 20,950 919 721
20,950 21,000 922 724
21,000 21,050 924 726
21,050 21,100 927 729
21,100 21,150 930 732
21,150 21,200 933 735
21,200 21,250 935 737
21,250 21,300 938 740
21,300 21,350 941 743
21,350 21,400 944 746
21,400 21,450 946 748
21,450 21,500 949 751
21,500 21,550 952 754
21,550 21,600 955 757
21,600 21,650 957 759
21,650 21,700 960 762
21,700 21,750 963 765
21,750 21,800 966 768
21,800 21,850 968 770
21,850 21,900 971 773
21,900 21,950 974 776
21,950 22,000 977 779
22,000 22,050 979 781
22,050 22,100 982 784
22,100 22,150 985 787
22,150 22,200 988 790
22,200 22,250 990 792
22,250 22,300 993 795
22,300 22,350 996 798
22,350 22,400 999 801
22,400 22,450 1,001 803
22,450 22,500 1,004 806
22,500 22,550 1,007 809
22,550 22,600 1,010 812
22,600 22,650 1,012 814
22,650 22,700 1,015 817
22,700 22,750 1,018 820
22,750 22,800 1,021 823
22,800 22,850 1,023 825
22,850 22,900 1,026 828
22,900 22,950 1,029 831
22,950 23,000 1,032 834
23,000 23,050 1,034 836
23,050 23,100 1,037 839
23,100 23,150 1,040 842
23,150 23,200 1,043 845
23,200 23,250 1,045 847
23,250 23,300 1,048 850
23,300 23,350 1,051 853
23,350 23,400 1,054 856
23,400 23,450 1,056 858
23,450 23,500 1,059 861
23,500 23,550 1,062 864
23,550 23,600 1,065 867
23,600 23,650 1,067 869
23,650 23,700 1,070 872
23,700 23,750 1,073 875
23,750 23,800 1,076 878
23,800 23,850 1,078 880
23,850 23,900 1,081 883
23,900 23,950 1,084 886
23,950 24,000 1,087 889
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
24,000 24,050 1,089 891
24,050 24,100 1,092 894
24,100 24,150 1,095 897
24,150 24,200 1,098 900
24,200 24,250 1,100 902
24,250 24,300 1,103 905
24,300 24,350 1,106 908
24,350 24,400 1,109 911
24,400 24,450 1,111 913
24,450 24,500 1,114 916
24,500 24,550 1,117 919
24,550 24,600 1,120 922
24,600 24,650 1,122 924
24,650 24,700 1,125 927
24,700 24,750 1,128 930
24,750 24,800 1,131 933
24,800 24,850 1,133 935
24,850 24,900 1,136 938
24,900 24,950 1,139 941
24,950 25,000 1,142 944
* This column must also be used by a Qualified Widow(er). 28
$24,000
$25,000
$26,000
$27,000
$28,000
$29,000
$30,000
$31,000
$32,000
25,000 25,050 1,144 946
25,050 25,100 1,147 949
25,100 25,150 1,150 952
25,150 25,200 1,153 955
25,200 25,250 1,155 957
25,250 25,300 1,158 960
25,300 25,350 1,161 963
25,350 25,400 1,164 966
25,400 25,450 1,166 968
25,450 25,500 1,169 971
25,500 25,550 1,172 974
25,550 25,600 1,175 977
25,600 25,650 1,177 979
25,650 25,700 1,180 982
25,700 25,750 1,183 985
25,750 25,800 1,186 988
25,800 25,850 1,188 990
25,850 25,900 1,191 993
25,900 25,950 1,194 996
25,950 26,000 1,197 999
26,000 26,050 1,199 1,001
26,050 26,100 1,202 1,004
26,100 26,150 1,205 1,007
26,150 26,200 1,208 1,010
26,200 26,250 1,210 1,012
26,250 26,300 1,213 1,015
26,300 26,350 1,216 1,018
26,350 26,400 1,219 1,021
26,400 26,450 1,221 1,023
26,450 26,500 1,224 1,026
26,500 26,550 1,227 1,029
26,550 26,600 1,230 1,032
26,600 26,650 1,232 1,034
26,650 26,700 1,235 1,037
26,700 26,750 1,238 1,040
26,750 26,800 1,241 1,043
26,800 26,850 1,243 1,045
26,850 26,900 1,246 1,048
26,900 26,950 1,249 1,051
26,950 27,000 1,252 1,054
27,000 27,050 1,254 1,056
27,050 27,100 1,257 1,059
27,100 27,150 1,260 1,062
27,150 27,200 1,263 1,065
27,200 27,250 1,265 1,067
27,250 27,300 1,268 1,070
27,300 27,350 1,271 1,073
27,350 27,400 1,274 1,076
27,400 27,450 1,276 1,078
27,450 27,500 1,279 1,081
27,500 27,550 1,282 1,084
27,550 27,600 1,285 1,087
27,600 27,650 1,287 1,089
27,650 27,700 1,290 1,092
27,700 27,750 1,293 1,095
27,750 27,800 1,296 1,098
2